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

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  • Janssen, J.B.P.E.C.

    (Tax Law)

  • Buijink, W.F.J.

    (Accounting & Information Management)

Abstract

No abstract is available for this item.

Suggested Citation

  • Janssen, J.B.P.E.C. & Buijink, W.F.J., 2000. "Determinants of the variability of corporate effective tax rates (ETRs): evidence for the Netherlands," Research Memorandum 046, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    • Handle: RePEc:unm:umamet:2000046
    DOI: 10.26481/umamet.2000046
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    Cited by:

    1. Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2019. "Explaining corporate effective tax rates: Evidence from Greece," Economic Analysis and Policy, Elsevier, vol. 62(C), pages 236-254.
    2. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
    3. Jianliang Ye & Xiaohan Guo & Deming Luo & Xiangrong Jin, 2018. "The Heterogeneous Tax Burden: Evidence From Firm-Level Data In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 63(04), pages 1003-1035, September.
    4. Lazar Sebastian, 2015. "Tax Payments Determinants In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 749-756, July.
    5. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.

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