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Measuring and characterizing the domestic effective tax rate of US corporations
Lahav, Yaron; Salganik-Shoshan, Galla - In: Advances in taxation 23 (2017), pp. 33-57
Persistent link: https://www.econbiz.de/10012225447
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas; Shevlin, Terry; Stenzel, Arthur - In: Journal of accounting & economics 72 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
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The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income
Edwards, Alexander; Kubata, Adrian; Shevlin, Terry - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 230-261
Persistent link: https://www.econbiz.de/10012643673
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Deutschland und die USA im Steuerwettbewerb : eine Untersuchung der Steuerbelastung nach der US-Steuerreform 2017
Zschocke, Paul - 2021
Persistent link: https://www.econbiz.de/10012629729
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Deutschland und die USA im Steuerwettbewerb : Eine Untersuchung der Steuerbelastung nach der US-Steuerreform 2017
Zschocke, Paul - 2021
Einleitung -- Vorstellung des Tax Cuts and Jobs Act -- Ausgewählte Aspekte des Handels-, Gesellschafts- und Steuerrechts in den USA -- Ausgewählte Aspekte des Handels-, Gesellschafts- und Steuerrechts in Deutschland -- Beschreibung und Entwicklung des Modells für den steuerlichen...
Persistent link: https://www.econbiz.de/10012664414
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Which effective tax rate?
Fullerton, Don - 1983
Persistent link: https://www.econbiz.de/10002179629
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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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An approach for comparing US and Japanese effective corporate income tax rates
Molloy, Karen H. - In: Journal of international accounting auditing & taxation 7 (1998) 1, pp. 69-80
Persistent link: https://www.econbiz.de/10001249218
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Implications of benchmark state and local tax rates for measures of estimated implicit taxes
Childs, Bradley D. - In: Advances in taxation 15 (2003), pp. 29-42
Persistent link: https://www.econbiz.de/10001905363
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The Effective Tax Rates of U.S. Firms with Permanent Deferral
Bogenschneider, Bret - 2015
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested earnings (PRE) and recurring tax holidays...
Persistent link: https://www.econbiz.de/10014135030