How Long to Read A Partial Race to the Bottom

By Junhyung Park

How Long Does it Take to Read A Partial Race to the Bottom?

It takes the average reader and 31 minutes to read A Partial Race to the Bottom by Junhyung Park

Assuming a reading speed of 250 words per minute. Learn more

Description

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such as partial tax holidays, temporarily reduced rates and increased investment allowances. There is evidence of a partial race to the bottom: countries have been under pressure to lower tax rates in order to lure and boost investment. In the case of standard tax systems (i.e. tax rules applying under normal circumstances), the effective tax rate reductions have not been larger than those witnessed in advanced economies, and revenues have held up well over the sample period. However, a race to the bottom is evident among special regimes, most notably in the case of Africa, creating effectively a parallel tax system where rates have fallen to almost zero. Regression analysis reveals higher tax rates adversely affect domestic investment and FDI, but do raise revenues in the short-run.

How long is A Partial Race to the Bottom?

A Partial Race to the Bottom by Junhyung Park is 31 pages long, and a total of 7,781 words.

This makes it 10% the length of the average book. It also has 10% more words than the average book.

How Long Does it Take to Read A Partial Race to the Bottom Aloud?

The average oral reading speed is 183 words per minute. This means it takes and 42 minutes to read A Partial Race to the Bottom aloud.

What Reading Level is A Partial Race to the Bottom?

A Partial Race to the Bottom is suitable for students ages 8 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy A Partial Race to the Bottom?

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