Business and institutional determinants of Effective Tax Rate in emerging economies
Sign Up to like & getrecommendations! Published in 2021 at "Economic Modelling"
DOI: 10.1016/j.econmod.2020.02.011
Abstract: Abstract This paper studies the determinants of Effective Tax Rate (ETR) in emerging economies from a joint perspective, focusing on the BRICS (Brazil, Russia, India, China and South Africa) and MINT (Mexico, Indonesia, Nigeria and… read more here.
Keywords: tax; determinants effective; tax rate; business ... See more keywords