Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Romanian Listed Companies

Author:

Lazăr Sebastian1

Affiliation:

1. a Alexandru Ioan Cuza University, Iaşi, Romania

Publisher

Informa UK Limited

Subject

General Economics, Econometrics and Finance,Finance

Reference41 articles.

1. Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia;A. Adhikari;Journal of Accounting and Public Policy,2006

2. The Incentives for Tax Planning;C. Armstrong;Journal of Accounting and Economics,2012

3. A Theory of Competition Among Pressure Groups for Political Influence;G. Becker;Quarterly Journal of Economics,1983

4. 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

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

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