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   Articles with "rates past" as a keyword



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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