Fernández-Rodríguez, Elena; Martínez-Arias, Antonio - In: Emerging Markets Finance and Trade 50 (2014) 03, pp. 214-228
In this paper, we study the determinants of the effective tax rate (ETR) for corporate taxation for listed companies in the BRIC countries: Brazil, Russia, India, and China. We use a panel of 3,565 companies over the period 2000-2009, and we apply the generalized method of moments estimator for...