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Are Multinational Corporate Tax Rules as Important as Tax Rates?

Lee, Namryoung; Swenson, Charles - In: The International Journal of Accounting 47 (2012) 2, pp. 155-167

Previous research has documented the influence of statutory tax rates on international firms' effective tax rates, or ETRs. We add to this body of research by examining common factors of the income tax base, which affects ETRs. Specifically, this study examines the determinants of effective tax...

Persistent link: https://www.econbiz.de/10010572317