Determinants of corporate effective tax rates in Spain : a quantile regression approach

F. J. Delgado; E. Fernández-Rodríguez and A. Martínez-Arias

Year of publication:	2014
Authors:	Delgado, Francisco J. ; Rodríguez Fernández, Elena ; Martínez-Arias, A.
Published in:	The empirical economics letters : a monthly international journal of economics. - Rajshahi, ISSN 1681-8997, ZDB-ID 2560109-X. - Vol. 13.2014, 2, p. 125-131
Subject:	Corporate income tax \| Effective tax rate \| Quantile regression \| Spain \| Spanien \| Körperschaftsteuer \| Regressionsanalyse \| Regression analysis \| Steuertarif \| Tax rate \| Steuerbelastung \| Tax burden \| Unternehmensbesteuerung \| Corporate taxation

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