Business and institutional determinants of Effective Tax Rate in emerging economies
Year of publication: |
2021
|
---|---|
Authors: | Rodríguez Fernández, Elena ; García-Fernández, Roberto ; Martínez-Arias, Antonio |
Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 94.2021, p. 692-702
|
Subject: | BRICS | Effective Tax Rate (ETR) | Emerging economies | Institutional environment | MINT | Tax burden | Steuerbelastung | Schwellenländer | Institutionelle Infrastruktur | Institutional infrastructure | Institutionenökonomik | Institutional economics | Steuertarif | Tax rate | BRICS-Staaten | BRICS countries | Unternehmensbesteuerung | Corporate taxation |
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