{"product_id":"tax-competition-and-harmonization-von-aprinto-berlianto","title":"Tax Competition and Harmonization","description":"\u003cp\u003eThis study explores taxation literature and uses  empirical evidence from the period of 1996-2006 to  examine tax competition and tax harmonization in  Southeast Asia. The study seeks evidence for the  existence of tax competition by analyzing recent  trends in two groups of measures of taxation: tax  rates and tax revenues.  Evidence is found for a decline in statutory  corporate tax rates, developments commensurate with  the existence of tax competition. On the contrary,  the tax revenue data presented here, show that the  expected decline in total tax revenues has not  occurred; indeed, a significant increase has been  recorded. It is also supported by empirical evidence  of the ratio of corporate tax revenue either  relative to GDP or to total tax revenue. The two  groups of measures of taxation  thus provide apparently inconsistent views of the  impact of tax competition. There follows an analysis  of the elements of tax competition according to  literature, in an attempt to draw out its  implications for the experience within the Southeast  Asian region. This study also examines the case for  tax harmonisation and the Southeast Asian experience.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783838352237\"\u003e\u003ch3\u003ein Southeast Asia\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783838352237","offer_id":39499061002333,"sku":"9783838352237","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/d963fc9b-25f0-43ad-a5f6-c64491a074ba.jpg?v=1775629053","url":"https:\/\/shop.autorenwelt.de\/products\/tax-competition-and-harmonization-von-aprinto-berlianto","provider":"Autorenwelt Shop","version":"1.0","type":"link"}