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  • Search: subject:"Effective Tax"
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Year of publication
Subject
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Unternehmensbesteuerung 179 Corporate taxation 174 effective tax rates 120 Steuerbelastung 109 effective tax rate 109 Steuertarif 95 Tax burden 95 Tax rate 92 Corporate income tax 91 Körperschaftsteuer 91 Effective tax rate 84 Tax avoidance 79 Steuervermeidung 76 tax avoidance 50 Multinationales Unternehmen 47 tax reform 46 Effective tax rates 45 Transnational corporation 44 corporate taxation 44 Einkommensteuer 43 Income tax 41 corporate income tax 41 EU-Staaten 37 tax competition 37 Theorie 32 EU countries 31 taxation 30 Tax policy 29 tax policy 29 personal income tax 28 tax revenue 28 tax system 28 Effective Tax Rate 27 Steuerpolitik 27 Steuerreform 27 Steuerwirkung 27 Theory 27 Tax planning 26 Tax reform 25 Steuerplanung 24
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Online availability
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Free 331 Undetermined 164
Type of publication
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Article 289 Book / Working Paper 255
Type of publication (narrower categories)
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Article in journal 202 Aufsatz in Zeitschrift 202 Working Paper 124 Graue Literatur 60 Non-commercial literature 60 Arbeitspapier 59 Article 20 research-article 7 Conference paper 5 Konferenzbeitrag 5 Aufsatz im Buch 3 Book section 3 Hochschulschrift 2 Collection of articles of several authors 1 Collection of articles written by one author 1 Sammelwerk 1 Sammlung 1 Thesis 1 review-article 1
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Language
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English 403 Undetermined 128 Spanish 7 German 4 Portuguese 1 Serbian 1
Author
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Spengel, Christoph 30 Garcia-Bernardo, Javier 14 Stenkula, Mikael 14 Janský, Petr 13 Johansson, Dan 13 Evers, Lisa 12 Elschner, Christina 9 Parisi, Valentino 9 Schwager, Robert 8 Chiarini, Bruno 7 Federici, Daniela 7 Klemm, Alexander 7 Marzano, Elisabetta 7 Miller, Helen 7 Overesch, Michael 7 Sureth, Caren 7 Wykman, Niklas 7 Du Rietz, Gunnar 6 Flagmeier, Vanessa 6 Jansky, Petr 6 Lammersen, Lothar 6 Leibrecht, Markus 6 Martínez-Arias, Antonio 6 Müller, Jens 6 Rodríguez Fernández, Elena 6 Elert, Niklas 5 Janssen, Boudewijn 5 Poschmann, Finn 5 Steinbrenner, Daniela 5 Wamser, Georg 5 Wickel, Sophia 5 Becker, Johannes 4 Bellak, Christian 4 Climent-Serrano, Salvador 4 Faccio, Tommaso 4 Fischer, Leonie 4 Fuest, Clemens 4 Heckemeyer, Jost H. 4 Keuschnigg, Christian 4 Kiesewetter, Dirk 4
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Institution
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International Monetary Fund (IMF) 38 Zentrum für Europäische Wirtschaftsforschung (ZEW) 12 General Directorate Taxation and Custom Union, European Commission 9 C. D. Howe Institute 4 CESifo 4 International Monetary Fund 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 C.E.P.R. Discussion Papers 3 Dipartimento del Tesoro, Ministero dell'Economia e delle Finanze 3 arqus - Arbeitskreis Quantitative Steuerlehre 3 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 2 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 2 Economic Research Service, Department of Agriculture 2 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 2 HWWA Institut für Wirtschaftsforschung 2 Ratioinstitutet 2 Saïd Business School, Oxford University 2 Australian Taxation Studies Program (ATAX), Faculty of Law 1 Banco de España 1 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 1 Center for Globalization and Europeanization of the Economy (CeGE), Georg-August-Universität 1 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre for Globalisation Research (CGR), School of Business Management 1 Department of Economics, Lerner College of Business and Economics 1 Department of Economics, Rutgers University-New Brunswick 1 Department of Economics, University of Crete 1 Dipartimento di Economia e Giurisprudenzia, Facoltà di Economia e Giurisprudenzia 1 Directorate-General Economic and Financial Affairs, European Commission 1 EERC Research Network, Russia and CIS 1 Eberhard Karls Universität Tübingen 1 Economics Section, Cardiff Business School 1 Ekonomski Fakultet, Sveučilište u Zagrebu 1 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 1 Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen 1 Graduate School of Economics, Osaka University 1 Handelns Utredningsinstitut (HUI Research) 1 Handelshögskolan, Örebro Universitet 1 Institute for the Study of Labor (IZA) 1 Institute of Economic Research, Kyoto University 1 Institutet för Näringslivsforskning (IFN) 1
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Published in...
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IMF Working Papers 34 ZEW Discussion Papers 29 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 CESifo Working Paper 9 IES Working Paper 8 IES working paper 7 The accounting review : a publication of the American Accounting Association 7 Advances in taxation 6 CESifo working papers 6 International Tax and Public Finance 6 Cogent business & management 5 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 5 International tax and public finance 5 National tax journal 5 Taxation Papers 5 arqus Discussion Paper 5 Applied economics letters 4 CESifo Working Paper Series 4 Cogent Business & Management 4 Discussion paper 4 Journal of accounting & economics 4 MPRA Paper 4 Taxation Studies 4 Working paper 4 ZEW discussion papers 4 e-briefs 4 Český finanční a účetní časopis 4 Accounting horizons : a quarterly publication of the American Accounting Association 3 Borradores de economía 3 CEPR Discussion Papers 3 De Economist 3 Discussion paper series 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Economic modelling 3 Economic research 3 European Financial and Accounting Journal 3 FinanzArchiv : European journal of public finance 3 IFN Working Paper 3 IFN working paper 3 International journal of economics and financial issues : IJEFI 3
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Source
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ECONIS (ZBW) 266 RePEc 182 EconStor 85 Other ZBW resources 8 BASE 3
Showing 1 - 10 of 544
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A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria
Sani, Armaya'u Alhaji; Kibiya, Isah Umar; Al-Absy, … - In: Cogent business & management 11 (2024) 1, pp. 1-15
This study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010 to 2021. The data were analyzed using the Generalized...
Persistent link: https://www.econbiz.de/10014529727
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Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Alkausar, Bani; Nugroho, Yanuar; Qomariyah, Alfiyatul; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-13
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate...
Persistent link: https://www.econbiz.de/10014527453
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Corporate tax aggressiveness : evidence unresolved agency problem captured by theory agency type 3
Alkausar, Bani; Nugroho, Yanuar; Qomariyah, Alfiyatul; … - In: Cogent business & management 10 (2023) 2, pp. 1-13
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate...
Persistent link: https://www.econbiz.de/10014504820
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Firm-specific determinants of aggressive tax management among East African firms
Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - In: International journal of economics and financial issues … 13 (2023) 3, pp. 100-108
Persistent link: https://www.econbiz.de/10014288650
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Corporate effective tax rates for research and policy
Janský, Petr - In: Public finance review : PFR 51 (2023) 2, pp. 171-205
Persistent link: https://www.econbiz.de/10014233433
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Financial constraints and tax planning activity : empirical evidence from Ghanaian banking sector
Seidu, Baba Adibura; Queku, Yaw Ndori; Carsamer, Emmanuel - In: Journal of economic and administrative sciences 39 (2023) 4, pp. 1063-1087
Persistent link: https://www.econbiz.de/10014502208
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Tightening tax policy and changes to tax efficiency on the example of companies listed on the Warsaw Stock Exchange
Kowalski, Michał J.; Nesterak, Janusz - In: Managerial economics 23 (2022) 2, pp. 153-169
Persistent link: https://www.econbiz.de/10014249298
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The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024
, we evaluate how the two measures and their interplay influence the EU Member States' effective tax levels and thus their … location attractiveness. We find that DEBRA, on average, leads to a substantial reduction of the effective tax levels for …
Persistent link: https://www.econbiz.de/10014506947
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The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
, we evaluate how the two measures and their interplay influence the EU Member States' effective tax levels and thus their … location attractiveness. We find that DEBRA, on average, leads to a substantial reduction of the effective tax levels for …
Persistent link: https://www.econbiz.de/10014504801
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Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis
Peterka, Pavel; Stroukal, Dominik - In: International journal of economic sciences : IJoES 13 (2024) 1, pp. 58-80
Persistent link: https://www.econbiz.de/10014531906
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