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dc.contributor.authorQuak, Evert-jan
dc.identifier.citationQuak, E. (2018) The Impact of International Tax Competition on Low and Middle-Income Countries. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.en
dc.description.abstractStates compete with tax schemes to attract portfolio capital, profits of international operating corporations, foreign direct investment (FDI) and high income jobs. The literature on low and middle-income countries (LMICs) focusses mainly on tax competition and its impact on where multinationals pay their profit taxes and the flows of FDI. It shows that LMICs are more dependent on corporate tax revenues than high-income countries and that resource rich LMICs show a high volatility on their corporate tax revenues. Over the last three decades, both LMICs and high-income countries have lowered their statutory corporate income tax rates - smaller countries even more so than larger ones. At the same time, due to trade liberalisation, taxes on trade have also been low.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesK4D Helpdesk Report;
dc.subjectEconomic Developmenten
dc.titleThe Impact of International Tax Competition on Low and Middle-Income Countriesen
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  • K4D [937]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist the Foreign, Commonwealth and Development Office (FCDO) and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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