Corporation effective tax rates and company size: evidence from Germany
Author:
Affiliation:
1. Department of Economics , University of Oviedo , Oviedo , Spain ;
2. Department of Accounting, University of Oviedo, Oviedo, Spain
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/1331677X.2018.1543056
Reference59 articles.
1. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
2. The Future of Capital Income Taxation
3. Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?
4. Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis
Cited by 16 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Determinants of German firm’s adjusted effective tax rate;Applied Economics;2024-09-11
2. The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2024-07-10
3. Corporate Income Taxation Dynamics: A Comparative Analysis of Portugal, Germany, Belgium, The Netherlands, and Luxembourg;Journal of Risk and Financial Management;2024-06-19
4. The development of firm size distribution – Evidence from four Central European countries;International Review of Economics & Finance;2024-03
5. Determinants of effective tax rates of public enterprises as an indication of tax avoidance on profit tax;Pravo - teorija i praksa;2024
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3