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   Articles with "effective tax" as a keyword



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Business and institutional determinants of Effective Tax Rate in emerging economies

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recommendations! 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
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Changes in corporate effective tax rates over the past 25 years

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recommendations! Published in 2017 at "Journal of Financial Economics"

DOI: 10.1016/j.jfineco.2017.04.001

Abstract: We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline in effective tax rates is not… read more here.

Keywords: tax; changes corporate; tax rates; corporate effective ... See more keywords
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Tax Burdens in Japan and South Korea: Measurement Using Average Effective Tax Rates

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recommendations! Published in 2020 at "Social Science Japan Journal"

DOI: 10.1093/ssjj/jyz050

Abstract: Although tax policies in Japan and South Korea have notably changed over recent decades, few studies have thoroughly examined the nature of these changes. Building on the average effective tax rates developed by Mendoza et… read more here.

Keywords: tax; south korea; tax rates; effective tax ... See more keywords
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Taxation in a mixed economy: the case of China

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recommendations! Published in 2017 at "Studies in Economics and Finance"

DOI: 10.1108/sef-08-2015-0183

Abstract: Purpose - The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate… read more here.

Keywords: tax; ownership; effective tax; corporate income ... See more keywords
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Corporate Effective Tax Rates for Research and Policy

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recommendations! Published in 2022 at "Public Finance Review"

DOI: 10.1177/10911421221137203

Abstract: How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modeled using the law—forward-looking ETRs—and those estimated from… read more here.

Keywords: backward looking; tax rates; tax; looking etrs ... See more keywords
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A Study of Perceived Ethicality of Low Corporate Effective Tax Rates

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recommendations! Published in 2018 at "Accounting Horizons"

DOI: 10.2308/acch-51935

Abstract: SYNOPSIS: U.S. corporations have the ability to avoid paying domestic taxes to achieve an effective tax rate that is much lower than the statutory federal tax rate. This study evaluates the extent that individuals differ… read more here.

Keywords: tax; tax rate; perceived ethicality; tax rates ... See more keywords