Lahav, Yaron; Salganik-Shoshan, Galla - In: Advances in taxation, (pp. 33-57). 2016
Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on almost 5,000 US companies between fiscal years 2003 and 2010, we use regression analysis to find that the domestic ETR is...
