The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income
Year of publication: |
2021
|
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Authors: | Edwards, Alexander ; Kubata, Adrian ; Shevlin, Terry |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 5, p. 230-261
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Subject: | cash effective tax rate | corporate tax function | time trend | USA | United States | Körperschaftsteuer | Corporate income tax | Steuerbelastung | Tax burden | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Einkommensteuer | Income tax |
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