Name: Changes in corporate effective tax rates over the past 25 years: An empirical replication (en Inglés)
Price: 77060.00 CLP
Availability: InStock
Author: Frank, André Hermann
ISBN: 9783346706225

portada Changes in corporate effective tax rates over the past 25 years: An empirical replication (en Inglés)

Formato

Libro Físico

Autor

André Hermann Frank

Editorial

Grin Verlag

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

21.0 x 14.8 x 0.4 cm

Peso

0.09 kg.

ISBN13

9783346706225

Categorías

Derecho tributario y arancelario

Changes in corporate effective tax rates over the past 25 years: An empirical replication (en Inglés)

André Hermann Frank (Autor) · Grin Verlag · Tapa Blanda

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Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "Changes in corporate effective tax rates over the past 25 years: An empirical replication (en Inglés)"

Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 1.3, University of Mannheim, language: English, abstract: This paper investigates trends in the corporate effective tax rate by replicating the renowned paper of Dyreng et al. published in 2016. Corporate effective tax rates have considerably declined over the period of 1988-2021. Both purely domestic firms and multinationals have seen a decline in effective tax rates with domestics having lower mean effective tax rates than their internationally operating peers. Moreover, both foreign and domestic effective tax rates have decreased for multinationals. Little of the decrease in effective tax rate can be explained by analysing the impact of firm characteristics and tax legislations.