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~person:"Martínez-Arias, Antonio"
~source:"econis"
~subject:"Betriebsgröße"
~subject:"Steuertarif"
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Betriebsgröße
Steuertarif
Steuerbelastung
5
Tax burden
5
Tax rate
4
BRICS countries
3
BRICS-Staaten
3
Corporate income tax
2
Corporate taxation
2
Institutional economics
2
Institutional environment
2
Institutional infrastructure
2
Institutionelle Infrastruktur
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Institutionenökonomik
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Körperschaftsteuer
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Unternehmensbesteuerung
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BRIC
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BRIC countries
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BRICS
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China
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Deutschland
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Effective Tax Rate (ETR)
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Effective tax rate (ETR)
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Emerging economies
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G7
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Germany
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Panel study
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USA
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United States
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company size
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corporate tax burden
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dynamic panel data
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effective tax rate
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effective tax rate (ETR)
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quantile regression
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Martínez-Arias, Antonio
Spengel, Christoph
6
Chiarini, Bruno
5
Marzano, Elisabetta
5
Rodríguez Fernández, Elena
5
Schneider, Friedrich
5
Evers, Lisa
4
Garcia-Bernardo, Javier
4
Janský, Petr
4
Sureth, Caren
4
Anderhub, Vital
3
Carey, David
3
Flagmeier, Vanessa
3
Fullerton, Don
3
González Cabral, Ana Cinta
3
McGuire, Sean T.
3
Miller, Helen
3
Müller, Jens
3
Tchilinguirian, Harry
3
Appelt, Silvia
2
Bach, Stefan
2
Beardsley, Erik
2
Blaufus, Kay
2
Bob, Jonathan
2
Borden, Bradley T.
2
Buslei, Hermann
2
Buyl, Pieter
2
Dicks-Mireaux, Louis
2
Dorn, Florian
2
Drake, Katharine D.
2
Egger, Peter
2
Feldstein, Martin
2
Fuest, Clemens
2
García-Fernández, Roberto
2
Gupta, Sanjay
2
Hamilton, Russ
2
Hanappi, Tibor
2
Hentze, Tobias
2
Hundsdoerfer, Jochen
2
Irlacher, Michael
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Economic modelling
1
Economic research
1
Economic systems
1
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets
1
The Chinese economy
1
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ECONIS (ZBW)
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Institutional determinants of the effective tax rate in G7 and BRIC countries
Rodríguez Fernández, Elena
;
García-Fernández, Roberto
; …
- In:
Economic systems
47
(
2023
)
2
,
pp. 1-14
Persistent link: https://www.econbiz.de/10014317538
Saved in:
2
Business and institutional determinants of Effective Tax Rate in emerging economies
Rodríguez Fernández, Elena
;
García-Fernández, Roberto
; …
- In:
Economic modelling
94
(
2021
),
pp. 692-702
Persistent link: https://www.econbiz.de/10012695259
Saved in:
3
Corporation effective tax rates and company size : evidence from Germany
Delgado, Francisco J.
;
Rodríguez Fernández, Elena
; …
- In:
Economic research
31
(
2018
)
1,2
,
pp. 2081-2099
Persistent link: https://www.econbiz.de/10012391960
Saved in:
4
Determinants of the effective tax rate in the BRIC countries
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio
- In:
Emerging markets finance & trade : a journal of the …
50
(
2014
),
pp. 214-228
Persistent link: https://www.econbiz.de/10010465062
Saved in:
5
Do business characteristics determine an effective tax rate? : evidence for listed companies in China and the United States
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio
- In:
The Chinese economy
45
(
2012
)
6
,
pp. 60-83
Persistent link: https://www.econbiz.de/10009725397
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