Institutional determinants of the effective tax rate in G7 and BRIC countries

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

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Compliance Studies

Abstract

This paper studies the relationship between the corporate effective tax rate (ETR) and several institutional factors in the G7 and the BRIC countries (Brazil, Russia, India, and China). We use the panel data methodology with a data sample of 25,878 listed firms in 2010–2018. The results show that all the variables analyzed have an effect on the ETR. Some—such as the statutory tax rate, government effectiveness, regulatory quality, rule of law, and open markets—affect all countries, whereas others, such as corruption control and economic freedom, affect only the BRIC countries, and gross domestic product growth, the deficit, and gross debt only affect the G7 countries.

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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 2005Eight Questions about Corruption 2013Does Corporate Governance Influence Earnings Management in Latin American Markets?2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence 2003Are corporate tax rates, or countries, converging?2018Perspectives on Corporate Tax Planning: Observations from the Past Decade

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