We estimate (worldwide) corporate average effective tax rates (etrs) from financial statements for companies domiciled in european union (eu) member states during 7 years from 1990 to 1996. Our objective is to compare the tax rate effectively experienced by each company with the corporate statutory tax rate (str) in the eu country in which each company is domiciled. The difference between the corporate statutory tax rate and the financial statement-based corporate average effective tax rate provides information on the magnitude of tax incentives provided by governments within the eu. These tax incentives come on top of the directly observable differences in statutory tax rates between eu member states. We find (1) that the use of tax incent...
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firm...
The diverse tax burdens and economic situations of EU member states are causing investors to relocat...
The difference between the statutory and effective tax rate for listed groups is a complex variable ...
We estimate (worldwide) corporate average effective tax rates (etrs) from financial statements for c...
This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is co...
This paper offers an assessment of European corporate tax regimes using forward-looking indicators f...
This paper investigates different measures of corporate tax burden ranging from the most basic ones ...
Mestrado em FinançasThis dissertation aims to compare the Effective Corporate Tax Rate (ECTR) in eac...
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest ...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
The current debate in corporate taxation is focussing on leveling the tax playing field within the E...
This paper investigates whether the differences in corporate tax rates set by countries can be expla...
This study investigates the differences in effective tax rates between U.S. multinational corporatio...
This paper investigates the actual size of tax incentives granted to dutch companies by using financ...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firm...
The diverse tax burdens and economic situations of EU member states are causing investors to relocat...
The difference between the statutory and effective tax rate for listed groups is a complex variable ...
We estimate (worldwide) corporate average effective tax rates (etrs) from financial statements for c...
This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is co...
This paper offers an assessment of European corporate tax regimes using forward-looking indicators f...
This paper investigates different measures of corporate tax burden ranging from the most basic ones ...
Mestrado em FinançasThis dissertation aims to compare the Effective Corporate Tax Rate (ECTR) in eac...
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest ...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
The current debate in corporate taxation is focussing on leveling the tax playing field within the E...
This paper investigates whether the differences in corporate tax rates set by countries can be expla...
This study investigates the differences in effective tax rates between U.S. multinational corporatio...
This paper investigates the actual size of tax incentives granted to dutch companies by using financ...
For the past 30 years, the corporate income tax rates in the OECD countries have decreased from 45 p...
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firm...
The diverse tax burdens and economic situations of EU member states are causing investors to relocat...
The difference between the statutory and effective tax rate for listed groups is a complex variable ...