id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2824	Leviner, Savit	The Intricacies of Tax and Globalization	2014	21	.pdf	application/pdf	14328	494	38	(The incentive to reduce corporate tax rates in order to attract foreign direct investment has increased since the early 1980s, as levels of world foreign direct investment rose sharply during that time.); International Monetary Fund (IMF) Staff, Globalization: A Brief Overview, 2 IMF ISSUES BRIEF 1–2 (May 2008), available at http://www.imf.org/external/index.htm (The term 'globalization' began to be used more commonly in the 1980s, reflecting technological advances that made it easier and quicker to complete international transactions – both trade and financial flows.). In 2011, the OECD average rate was below 26%.37 Compared with personal income taxation, corporate tax rates exhibit a particularly steep decline during the past three and a half decades.	cache/taxlaw-2824.pdf	txt/taxlaw-2824.txt