Institutional determinants of the effective tax rate in G7 and BRIC countries

Author:

Fernández-Rodríguez Elena,García-Fernández Roberto,Martínez-Arias Antonio

Funder

Universidad de Oviedo

Publisher

Elsevier BV

Subject

Economics and Econometrics

Reference45 articles.

1. A partial race to the bottom: corporate tax developments in emerging and developing economies;Abbas;Int. Tax. Public Financ.,2013

2. Amiram, D., Bauer, A.M., Frank, M.M., 2013. Corporate Tax Avoidance and Managerial Incentives Generated by Shareholder Dividend Tax Policy. URL https://www.semanticscholar.org/paper/Corporate-Tax-Avoidance-and-Managerial-Incentives-Amiram/e047434bc5ac54659acdf0f6a0b9a6fd11d99005.

3. Home country tax system characteristics and corporate tax avoidance: international evidence;Atwood;Account. Rev.,2012

4. Measuring economic freedom: an alternative functional specification and subsequent ranking;Balliew;Appl. Econ.,2020

5. What to do (and not to do) with time-series cross-section data;Beck;Am. Polit. Sci. Rev.,1995

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