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WHICH EFFECTIVE TAX RATE?
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WHICH EFFECTIVE TAX RATE? (1984)WHICH EFFECTIVE TAX RATE?Public Policy and the Corporation (1980)Public Policy and the Corpora…What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*† (2021)What Determines Effective Tax…The impact of dividend imputation on corporate tax avoidance: The case of shareholder value (2017)The impact of dividend imputa…Determinants of the Effective Tax Rate in the BRIC Countries (2014)Determinants of the Effective…Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece (2013)Effects of IFRS Adoption on T…PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA (2012)PROFIT TAXATION AND THE ELAST…Are Multinational Corporate Tax Rules as Important as Tax Rates? (2012)Are Multinational Corporate T…Financial reporting, tax, and real decisions: toward a unifying framework (2011)Financial reporting, tax, and…Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme (2008)Forschungsergebnisse in der B…How Elastic Is the Corporate Income Tax Base? (2007)How Elastic Is the Corporate …Habit persistence in effective tax rates (2003)Habit persistence in effectiv…Measuring the Impact of Taxation on Investment and Financing Decisions (2002)Measuring the Impact of Taxat…Tax Ratios: A Critical Survey (2001)Tax Ratios: A Critical SurveyCorporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States (1996)Corporate Domicile and Averag…Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States (1995)Corporate domicile and averag…Tax Reform and the Cost of Capital (1991)Tax Reform and the Cost of Ca…EFFECTIVE TAX RATES FROM FINANCIAL STATEMENTS (1986)EFFECTIVE TAX RATES FROM FINA…Comparative International Accounting (1981)The Taxation of Income from Capital (1984)Evidence of the effect of domicile on corporate average effective tax rates in the European Union (2002)Comparative International Accounting (2003)Corporate Effective Tax Rates in the Netherlands (2004)Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)A review of tax research (2010)Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets (2017)Energy Sector Risk and Cost of Capital Assessment—Companies and Investors Perspective (2021)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting (2016)The Impacts of IFRSs and Auditor on Tax Avoidance (2018)CEO duality and tax avoidance: Empirical evidence from Greece (2022)The Incidence of the Corporation Income Tax (1962)Capital Theory and Investment Behavior (1963)Lectures on Public Economics. (1981)EMPIRICAL STUDIES OF DEPRECIATION (1996)SAVING AND INVESTMENT: PARADIGMS, PUZZLES, POLICIES (1996)COMPUTERS, PRODUCTIVITY, AND INPUT SUBSTITUTION (1998)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Tax-Motivated Loss Shifting (2013)The persistence of book-tax differences (2014)Corporate Governance, Earnings Management and Tax Management (2015)Tax Policy and Investment Behavior (1967)DEBT AND TAXES* (1977)How Big Are the Tax Benefits of Debt? (2000)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2009)What is a Sustainable Public Debt? (2016)Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia (2021)SUPPLY-SIDE ECONOMICS: AN ANALYTICAL REVIEW (1990)Effective tax rates in macroeconomics (1994)What has been the tax competition experience of the past 20 years? (2004)How Socialization Attenuates Tax Competition (2014)Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment (2015)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Capital Structure Puzzle (1984)Tax avoidance and firm risk: evidence from China (2021)Corporate governance and tax avoidance: evidence from an emerging market (2023)Corporate tax avoidance and high-powered incentives (2005)Long-Run Corporate Tax Avoidance (2008)Effective Tax Planning (2021)Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance (2023)How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach (2023)Taxation of Investment and Savings in a World Economy (1986)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Evaluating the impact of investment incentives: The case of Italy's Law 488/1992 (2006)
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References

  • 1980Public Policy and the Corporation371 cited

Cited by

  • 1991Tax Reform and the Cost of Capital148 cited
  • 2001Tax Ratios: A Critical Survey92 cited
  • 2017The impact of dividend imputation on corporate tax avoidance: The case of shareholder value84 cited
  • 2007How Elastic Is the Corporate Income Tax Base?77 cited
  • 2014Determinants of the Effective Tax Rate in the BRIC Countries75 cited
  • 2021What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†72 cited
  • 1996Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States72 cited
  • 2011Financial reporting, tax, and real decisions: toward a unifying framework70 cited
  • 2013Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece62 cited
  • 1986EFFECTIVE TAX RATES FROM FINANCIAL STATEMENTS59 cited
  • 1995Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States59 cited
  • 2002Measuring the Impact of Taxation on Investment and Financing Decisions54 cited
  • 2008Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme49 cited

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  • 2003Habit persistence in effective tax rates45 cited
  • 2012PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA43 cited
  • 2012Are Multinational Corporate Tax Rules as Important as Tax Rates?32 cited