Reduction of the effective corporate tax burden in Romania 1992–2012 and Romania's current ranking among the Central and Eastern European EU member states-Reference-Cited by-同舟云学术

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Reduction of the effective corporate tax burden in Romania 1992–2012 and Romania's current ranking among the Central and Eastern European EU member states

Published:2012-12 Issue:4 Volume:24 Page:477-502
ISSN:1463-1377
Container-title:Post-Communist Economies
language:en
Short-container-title:Post-Communist Economies

Author:

Spengel Christoph,Lazar Sebastian,Evers Lisa,Zinn Benedikt

Publisher

Informa UK Limited

Subject

Economics and Econometrics

Link

http://www.tandfonline.com/doi/pdf/10.1080/14631377.2012.729660

Reference29 articles.

1. Devereux, M.P., 2007. Taxes in the EU new member states and the location of capital and profit. Oxford Centre for Business Taxation working paper, 07/03

2. Business taxation in a globalized world

3. Corporate income tax reforms and international tax competition

Cited by 2 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. ‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania;Critical Perspectives on Accounting;2019-01

2. Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Romanian Listed Companies;Emerging Markets Finance and Trade;2014-07

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