The Determinants of Effective Tax Rates: Firms’ Characteristics and Corporate Governance
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Cited by:
- García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
- Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017. "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers 587, Universidade do Porto, Faculdade de Economia do Porto.
- Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
- Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
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More about this item
Keywords
Effective tax rate; Corporate Finance; Corporate Governance;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-12-08 (Accounting and Auditing)
- NEP-CFN-2015-12-08 (Corporate Finance)
- NEP-CSE-2015-12-08 (Economics of Strategic Management)
- NEP-LAW-2015-12-08 (Law and Economics)
- NEP-PUB-2015-12-08 (Public Finance)
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