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n Tax Breaks Newsletter - Strong link between low tax and high growth : corporate tax rates

Volume 2006, Issue 251
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Abstract

Extracted from text ... December 2006 7 NEW RESEARCH covering 86 countries has confirmed that low corporate tax rates can help to give a country a significant competitive advantage over economic rivals, and are connected with higher than average economic growth. But the advantage tends to be short term and has to be backed up with a good legal and economic infrastructure and targeted incentives if countries are to attract long-term private sector investment. This conclusion comes from a study by KPMG International, which analyses international movements in corporate tax rates for the past 14 years, drawing on the annual surveys the organisation has ..

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/content/montb/2006/251/EJC78315
2006-12-01
2016-12-09

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