Search Results - subject:"effective tax rates"

Evaluation of fiscal incentives in the Philippines

Parel, Danileen Kristel C. - 2017

account other tax rules, effective tax rates, which provide a single measure reflecting the combined effect of all tax rates …

Determinants of effective Tax Rate of the top 45 Largest listed companies of Indonesia

-, Andreas -; Savitri, Enni - 2017

of important factors in investment decisions. Evidence that there are variations in effective tax rates amongs firms draw … study examined corporate effective tax rates (ETRs) of the top 45 largest listed companies of Indonesia within 2009 …

Evaluation of fiscal incentives in the Philippines

Parel, Danileen Kristel C. - 2017

account other tax rules, effective tax rates, which provide a single measure reflecting the combined effect of all tax rates …

Determinants of effective tax rate of the top 45 Largest listed companies of Indonesia

Andreas; Savitri, Enni - In: International journal of management excellence : IJME 9 (2017) 3, pp. 1183-1188

The Effectiveness of Taxing Carbon Content of Energy Consumption

Sen, Suphi; Vollebergh, Herman R. J. - 2016

which effective tax rates of OECD countries are calculated in terms of carbon dioxide emissions. The effective tax rates …

Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country

Roller, Marcus; Schmidheiny, Kurt - 2016

This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally decentralized country taking income sorting into account. Using data on the universe of Swiss taxpayers, we find that rich households effectively face significantly lower...

Effective tax rates and effective progressivity in a fiscally decentralized country

Roller, Marcus; Schmidheiny, Kurt - 2016

The effectiveness of taxing carbon content of energy consumption

Sen, Suphi; Vollebergh, Herman R. J. - 2016

which effective tax rates of OECD countries are calculated in terms of carbon dioxide emissions. The effective tax rates …

The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance

Jiménez-Angueira, Carlos E. - In: Advances in accounting : a research annual 41 (2018), pp. 7-24

Do corporate taxes reduce investments? Evidence from Italian firm-level panel data

Federici, Daniela; Parisi, Valentino - In: Cogent Economics & Finance 3 (2015) 1, pp. 1-13

This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...