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Determinants of the Effective Tax Rate in the BRIC Countries
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Determinants of the Effective Tax Rate in the BRIC Countries (2014)Determinants of the Effective Tax Rate in…CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES (2012)CROSS-COUNTRY COMPARISONS OF …Research in accounting for income taxes (2011)Research in accounting for in…Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies (2010)Corporate Tax Planning: A Stu…A review of tax research (2010)A review of tax researchDeterminants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia (2003)Effective tax rates and the “…An evaluation of alternative measures of corporate tax rates (2003)An evaluation of alternative …Taxes and firm size in pacific-basin emerging economies (1998)Taxes and firm size in pacifi…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s (1993)An Investigation of the Firm …Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Taxes and firm size (1983)Taxes and firm sizeEffective corporate tax rates the effect of size, capital intensity, leverage, and other factors (1982)Effective corporate tax rates…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…Institutional determinants of the effective tax rate in G7 and BRIC countries (2023)Institutional determinants of…Tax Sustainability in Ukraine: A Case of Agricultural Companies (2022)Tax Sustainability in Ukraine…The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence (2021)The Effect of Corporate Socia…PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK (2021)PENGARUH LIKUIDITAS, LEVERAGE…Energy Sector Risk and Cost of Capital Assessment—Companies and Investors Perspective (2021)Energy Sector Risk and Cost o…Determinants of tax avoidance – evidence on profit tax-paying companies in Romania (2021)Determinants of tax avoidance…Panel Data Analysis on Corporate Effective Tax Rates of Some Listed Large Firms in Nigeria (2020)Panel Data Analysis on Corpor…Determinants of corporate effective tax rates: evidence from the euro area (2020)Determinants of corporate eff…DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY (2019)DETERMINANTS OF EFFECTIVE TAX…Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets (2017)Study of Effective Corporate …The determinants of effective tax rates: firms characteristics and corporate governance (2015)The determinants of effective…Taxes and Firm Size: Political Cost or Political Power? 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(1995)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)Lobbying and Taxes (2009)Political connections, tax benefits and firm performance: Evidence from China (2011)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)
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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 2010A review of tax research3,167 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 1983Taxes and firm size881 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia596 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors400 cited
  • 2011Research in accounting for income taxes324 cited
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  • 2003Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia226 cited
  • 2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies164 cited
  • 2012CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES133 cited
  • 1993

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An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s
124 cited
  • 1998Taxes and firm size in pacific-basin emerging economies110 cited
  • Cited by

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    • 2017Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets42 cited
    • 2021PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK36 cited
    • 2015The determinants of effective tax rates: firms characteristics and corporate governance30 cited
    • 2019DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY25 cited
    • 2020Panel Data Analysis on Corporate Effective Tax Rates of Some Listed Large Firms in Nigeria24 cited
    • 2021The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence21 cited
    • 2015Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis21 cited
    • 2020Determinants of corporate effective tax rates: evidence from the euro area16 cited
    • 2023Institutional determinants of the effective tax rate in G7 and BRIC countries13 cited
    • 2022Tax Sustainability in Ukraine: A Case of Agricultural Companies10 cited