Effective Corporate Taxation in Romania
Author:
Affiliation:
1. a Department of Finance, Money, and Public Administration, University Alexandru Ioan Cuza of Iaşi, Romania
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.2753/EEE0012-8775510403
Reference27 articles.
1. Evidence of the Effect of Domicile on Corporate Average Effective Tax Rates in the European Union;W. Buijink;Journal of International Accounting, Auditing and Taxation,2002
2. Corporate Effective Tax Rates: A Synthesis of the Literature;D. Callihan;Journal of Accounting Literature,1994
3. Chennels, L., and R. Griffith. 1997. "Taxing Profits in a Changing World." Report no. R 56, Institute for Fiscal Studies, London.
4. Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom and the United States;J. Collins;International Tax and Public Finance,1995
5. Commission of the European Communities. 2001. "Company Taxation in the Internal Market." October 23, Brussels (available at http://ec.europa.eu/taxation_customs/resources/documents/company_tax_study_en.pdf
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