Convergence in Corporate Statutory Tax Rates in the Asian and Pacific Economies
研究了1980至2014年15个亚太国家公司法定税率的趋同现象，发现存在显著的动态趋同模式，并识别出三个趋同俱乐部，对研究区域税收政策协调的学者有参考价值。
Countries in the Asia and Pacific region have shown many macroeconomic similarities during a period of economic integration. This paper argues that there may be one more macroeconomic feature to add to the list: strong statutory tax convergence. Using data on the statutory corporate tax rate in 15 countries from 1980 to 2014, we identify (i) a significant dynamic tax convergence pattern and (ii) three tax convergence clubs. The latter consist of the small tax haven economies of Hong Kong and Singapore, the East Asian countries (plus one) and the South and Southeast Asian and Oceania countries. These economies, within groups, have been reducing the tax gaps with their neighbours over time. Copyright © 2016 John Wiley & Sons, Ltd.