* 14 year survey supports link between tax and economic success
* New global mobility helps push governments to adopt marketing strategies
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 organization has conducted since 1993.
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