Search Results - subject:"EATR"

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Asymmetric effects of tax competition on FDI vs. budget balance in European OECD economies : heterogeneous panel approach

Beljić, Marina; Glavaški, Olgica; Beker Pucar, Emilija; … - In: Risks : open access journal 11 (2023) 12, pp. 1-18

stopped by OECD through the introduction of a global minimum tax rate (15% of effective average tax rate-EATR). The question … this paper is to examine the long-term relationship between the EATR and FDI, and between the EATR and budget balance (BB … PMG model, a significant negative long-term relationship was revealed between the EATR and FDI and between the EATR and BB …

Persistent link: https://www.econbiz.de/10014446776

Forward-looking effective tax rates in the banking sector

Zangari, Ernesto; Pisano, Elena - 2019

Persistent link: https://www.econbiz.de/10012133613

Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States

Kostohryz, Jiří - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 55-69

The aim of this paper is to try to prove using a panel regression analysis the influence of the EATR (Effective Average …

Persistent link: https://www.econbiz.de/10011194908

The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 – 2007

Kubátová, Květa - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 79-91

calculation. Devereux et al. 2008 figured out average (EATR) and marginal (EMTR) rates using by the European Commission and …

Persistent link: https://www.econbiz.de/10011194842

A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants

Monteiro, Marta Rodrigues; Brandão, Elísio Fernando … - Faculdade de Economia, Universidade do Porto - 2011

as explanatory factors the tax variables Effective Average Tax Rate (EATR) and Effective Marginal Tax Rate (EMTR). In …

Persistent link: https://www.econbiz.de/10009357638