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A micro-level analysis of corporate income taxation in Portugal

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  • Cláudia Braz
  • Sónia Cabral
  • Maria Manuel Campos

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  • Cláudia Braz & Sónia Cabral & Maria Manuel Campos, 2022. "A micro-level analysis of corporate income taxation in Portugal," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    • Handle: RePEc:ptu:bdpart:e202203
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    File URL: https://www.bportugal.pt/sites/default/files/anexos/papers/re202203_en.pdf
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    References listed on IDEAS

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    2. Xing Liu & Shujun Cao, 2007. "Determinants of Corporate Effective Tax Rates: Evidence from Listed Companies in China," Chinese Economy, Taylor & Francis Journals, vol. 40(6), pages 49-67, November.
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    6. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    7. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
    8. Richardson, Grant & Lanis, Roman, 2007. "Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 689-704.
    9. Giulia Mascagni & Andualem Mengistu, 2019. "Effective tax rates and firm size in Ethiopia," Development Policy Review, Overseas Development Institute, vol. 37(S2), pages 248-273, July.
    10. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
    11. David Bartolini, 2018. "Firms at the productivity frontier enjoy lower effective taxation," OECD Economics Department Working Papers 1475, OECD Publishing.
    12. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
    13. Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
    14. Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018. "What Happened to CIT collection? Solving the Rates-Revenues Puzzle," CEPR Discussion Papers 13385, C.E.P.R. Discussion Papers.
    15. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
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