Corporate effective tax rates for research and policy
Year of publication: |
2023
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Authors: | Janský, Petr |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 51.2023, 2, p. 171-205
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Subject: | backward-looking effective tax rate | corporate income tax | effective tax rate | forward-looking effective tax rate | multinational corporation | profit shifting | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | EU-Staaten | EU countries | Steuerbelastung | Tax burden | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate |
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