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Business and institutional determinants of Effective Tax Rate in emerging economies · Study

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ArticleBusiness and institutional determinants of Effective Tax Rate in emerging economies

Elena Fernández Rodríguez2020

OA

Articlegreen2020

Business and institutional determinants of Effective Tax Rate in emerging economies

Elena Fernández Rodríguez · Roberto García Fernández · Antonio Manuel Martínez Arias

80 citations·0/0 files stored·Economic Modelling

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995What To Do (and Not to Do) with Time-Series Cross-Section Data 2010The Worldwide Governance Indicators: Methodology and Analytical Issues 2010A review of tax research 1993Fiscal policy and economic growth 2009An Examination of Corporate Tax Shelter Participants 2001Empirical tax research in accounting

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Year2020

Typearticle

Published2020-02-08

VenueEconomic Modelling

ISSN-L0264-9993

Languageen

Citations80

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.econmod.2020.02.011

openalex_workW3004556403

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