Determinants of the Effective Tax Rate in the BRIC Countries-Reference-Cited by-同舟云学术

Determinants of the Effective Tax Rate in the BRIC Countries

Published:2014-05 Issue:sup3 Volume:50 Page:214-228
ISSN:1540-496X
Container-title:Emerging Markets Finance and Trade
language:en
Short-container-title:Emerging Markets Finance and Trade

Author:

Fernández-Rodríguez Elena¹,Martínez-Arias Antonio¹

Affiliation:

1. a Department of Accounting, University of Oviedo, Oviedo, Spain

Publisher

Informa UK Limited

Subject

General Economics, Econometrics and Finance,Finance

Link

https://www.tandfonline.com/doi/pdf/10.2753/REE1540-496X5003S313

Reference45 articles.

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3. Fiscal Policy and the Cost of External Finance to Firms: Microeconomic and Macroeconomic Implications;C. Badarau-Semenescu;Emerging Markets Finance & Trade,2010

4. Corporate Effective Tax Rates: A Synthesis of the Literature;D. Callihan;Journal of Accounting Literature,1994

5. Variables económico-financieras que inciden sobre la presión fiscal soportada por las empresas de reducida dimensión: Efectos de la reforma fiscal de 1995 en las empresas de la comunidad valenciana;J. Calvé Pérez;Spanish Journal of Finance and Accounting,2005

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