Add to ORKGThe paper investigates the factors that cause effective corporate tax rates (ETRs) to diverge from the statutory rate of corporation tax (SRCT). Based on accounting identities, a model of ETRs is specified that allows quantification of the effects of observed firm heterogeniety on how its ETRs may differ fromt he SRCT. Results suggest that significant factors are interest payments, R&D expenditure, foreign ownership, stock-market listing and the number of subsidiaries. The results also suggest that unobserved firm heterogeneity plays a significant role
This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
In most countries, profit taxation is probably much more relevant nowadays than trade liberalisation...
The paper investigates the factors that cause effective corporate tax rates (ETRs) to diverge from t...
This paper uses administrative data from the Australian Tax Office (ATO) to model the effective tax ...
This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during ...
This paper examines the relationship between a corporation’s tax rate and a number of different vari...
A letter report issued by the Government Accountability Office with an abstract that begins "Effecti...
[[abstract]]Researchers often use corporate effective tax rates (ETR) as an instrument to evaluate t...
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firm...
This article provides estimates of the effects of corporate taxation on the financial characteristic...
The difference between the statutory and effective tax rate for listed groups is a complex variable ...
This study examines the determinants of the variability in corporate effective tax rates in Australi...
This paper is the result of work being undertaken as part of a collaborative research program entitl...
This study aimed to examine the relationship between ETR and its determinants and analyze the effect...
This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
In most countries, profit taxation is probably much more relevant nowadays than trade liberalisation...
The paper investigates the factors that cause effective corporate tax rates (ETRs) to diverge from t...
This paper uses administrative data from the Australian Tax Office (ATO) to model the effective tax ...
This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during ...
This paper examines the relationship between a corporation’s tax rate and a number of different vari...
A letter report issued by the Government Accountability Office with an abstract that begins "Effecti...
[[abstract]]Researchers often use corporate effective tax rates (ETR) as an instrument to evaluate t...
In this paper we study the determinants of Effective Corporate Tax Rates (ETR) of large Belgian firm...
This article provides estimates of the effects of corporate taxation on the financial characteristic...
The difference between the statutory and effective tax rate for listed groups is a complex variable ...
This study examines the determinants of the variability in corporate effective tax rates in Australi...
This paper is the result of work being undertaken as part of a collaborative research program entitl...
This study aimed to examine the relationship between ETR and its determinants and analyze the effect...
This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
In most countries, profit taxation is probably much more relevant nowadays than trade liberalisation...