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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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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
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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
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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