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Determinants of the variability of corporate effective tax rates (ETRs): evidence for the Netherlands

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References

1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
1991Taxes and Business Strategy: A Planning Approach920 cited
1983Taxes and firm size881 cited
1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors400 cited
1999An Evaluation of Alternative Measures of Corporate Tax Rates83 cited
1998Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size67 cited
2016Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process45 cited

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2010Tax planning and corporate effective tax rates17 cited

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