Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - Saïd Business School, Oxford University - 2008
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 550,000 firms in and outside of Europe using Bureau van Dijk's ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important...