1 Subjects: “...Average effective tax rate...”

2 Subjects: “...Effective tax rate...”

3 Subjects: “...Average effective tax rate...”

4 Subjects: “...Average effective tax rate...”

5 Subjects: “...Average effective tax rate...”

6 Subjects: “...Effective tax rate...”

7 Subjects: “...Discount rates...”

8 Subjects: “...Effective tax rate...”

9 Subjects: “...Marginal effective tax rate...”

10 Subjects: “...Average effective tax rate...”

11 “... in turn can affect tax competition through the main rate. This paper discusses these issues theoretically...”

12 “..., but excludes additional revenues that are due to applying an unchanged average tax rate to nominal GDP...”

13 “...Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a...”

14 “... the corporate income tax rate. We find no evidence, however, for competition over investment allowances and tax...”

15 “...—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies...”

16 “... on effective tax rates—even at relatively low rates of inflation. It also shows how partial adjustment—for only...”

17 “... tax incentives, and by an illustrative analysis of different incentives using effective tax rates...”

18 “.... On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing...”