Kraft, Anastasia - In: International Journal of Financial Research 5 (2014) 3, pp. 1-19
This paper investigates the determinants of the effective tax rate (ETR) of German firms spanning the Germany¡¯s Corporate Tax Reform 2008 (GTR08). This paper is the first to analyze the drivers of ETR using German longitudinal data. The results show that larger companies, growth firms, and...