Works matching Tax rates

Results: 5000

A NEUTRALIDADE DA LEI N° 12.973/2014 NA TRIBUTAÇÃO DO LUCRO: UMA ANÁLISE DA ALÍQUOTA TRIBUTÁRIA EFETIVA (ETR) EM COMPANHIAS BRASILEIRAS.

Published in:

Revista Fatec Zona Sul (REFAS), 2021, v. 7, n. 6, p. 31, doi. 10.26853/refas_issn-2359-182x_v07n06_04

By:

de Magalhães Bravo, André;
Finessi Júnior, Otávio;
Gonzales, Alexandre

Publication type:

Article

UMA ANÁLISE DA EFFECTIVE TAX RATE (ETR) NO REGIME TRIBUTÁRIO DEFINITIVO (RTD) A PARTIR DA LEI 12.973/14.

Published in:

ConTexto, 2019, v. 19, n. 42, p. 52

By:

CABEDA, DIOGO;
DA SILVEIRA FARIAS, EVERTON

Publication type:

Article

Impacto da Crise Econômica Causada pela Pandemia do Covid-19 na Effective Tax Rate de Empresas Brasileiras.

Published in:

GCG: Revista de Globalización, Competitividad & Gobernabilidad, 2024, v. 18, n. 2, p. 35, doi. 10.58416/GCG.2024.V18.N2.02

By:

da Costa Neta, Maria Isaura;
Dantas de França, Robério

Publication type:

Article

THE IMPLICATION OF TAX RATES ON CORPORATE CAPITAL INVESTMENT.

Published in:

Malaysian Accounting Review, 2007, v. 6, n. 1, p. 45

By:

Wahab, Nor Shaipah Abdul;
Aripin, Norhani;
Idris, Kamil Md;
Ahmad, Ayoib Che

Publication type:

Article

IMPLICATION OF LIQUIDITY RATIO ON EFFECTIVE TAX RATE WITH GROWTH TAX RATE AS AN INTERVENING VARIABLE.

Published in:

Journal of Social Research, 2024, v. 3, n. 2, p. 487

By:

Lenny;
Manurung, Nasib P.;
Delfina, Beatrix

Publication type:

Article

Intellectual property box regimes: effective tax rates and tax policy considerations.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 3, p. 502, doi. 10.1007/s10797-014-9328-x

By:

Evers, Lisa;
Miller, Helen;
Spengel, Christoph

Publication type:

Article

Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies.

Published in:

European Financial & Accounting Journal, 2021, v. 16, n. 2, p. 5, doi. 10.18267/j.efaj.253

By:

Purina, Marina

Publication type:

Article

Analysis of the Applicable Rate of Environmental Tax through Different Tax Rate Scenarios in China.

Published in:

Sustainability (2071-1050), 2020, v. 12, n. 10, p. 4233, doi. 10.3390/su12104233

By:

Hu, Biao;
Dong, Hongjia;
Jiang, Ping;
Zhu, Jingan

Publication type:

Article

Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model.

Published in:

Finance a Uver: Czech Journal of Economics & Finance, 2013, v. 63, n. 6, p. 474

By:

DUŠEK, Libor;
KALÍŠKOVÁ, Klára;
MÜNICH, Daniel

Publication type:

Article

Effect of Corporate and Dividend Income Tax Rates on Bank Capital.

Published in:

International Research Journal of Business Studies, 2022, v. 15, n. 2, p. 167, doi. 10.21632/irjbs.15.2.167-176

By:

Teja, Adrian

Publication type:

Article

Corporate effective tax rates: An exploratory study of South African listed firms.

Published in:

South African Journal of Accounting Research, 2019, v. 33, n. 2, p. 99, doi. 10.1080/10291954.2019.1638589

By:

Greeff, Cecileen

Publication type:

Article

Reinvestment and effective corporate income tax rates in V4 countries.

Published in:

Equilibrium (1689-765X), 2022, v. 17, n. 3, p. 581, doi. 10.24136/eq.2022.020

By:

Prochazka, Petr;
Cerna, Iveta

Publication type:

Article

The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC.

Published in:

Econometrica, 2024, v. 92, n. 4, p. 1163, doi. 10.3982/ECTA19959

By:

Bergeron, Augustin;
Tourek, Gabriel;
Weigel, Jonathan L.

Publication type:

Article

CORPORATE EFFECTIVE TAX RATES: A STUDY ON MALAYSIAN PUBLIC LISTED COMPANIES.

Published in:

Malaysian Accounting Review, 2008, v. 7, n. 1, p. 1

By:

Noor, Rohaya Md;
Mastuki, Nor'Azam;
Bardai, Barjoyai

Publication type:

Article

CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION.

Published in:

Humanities & Social Sciences, 2025, v. 32, n. 1, p. 121, doi. 10.7862/rz.2025.hss.09

By:

ULIČNÝ, Šimon;
ANDREJOVSKÁ, Alena

Publication type:

Article

INTRODUCING GLOBAL MINIMUM EFFECTIVE TAX RATE - CHALLENGES FOR THE MACEDONIAN TAX SYSTEM.

Published in:

Iustinianus Primus Law Review, 2024, v. 15, n. 1, p. 1

By:

Petrovska, Marinela Stefanovska

Publication type:

Article

What is the average federal individual income tax rate on the wealthiest Americans?

Published in:

Oxford Review of Economic Policy, 2023, v. 39, n. 3, p. 438, doi. 10.1093/oxrep/grad031

By:

Yagan, Danny

Publication type:

Article

THE EFFECTS OF TAX RATES ON ITS REVENUE AND GROWTH: A CASE STUDY OF MALAYSIA.

Published in:

2013

By:

George, Sherly;
Syed Agil, Syed Omar

Publication type:

Case Study

Effective tax rates and the political cost hypothesis: a re-evaluation of Australian evidence.

Published in:

Australian Tax Forum, 2012, v. 27, n. 1, p. 79

By:

Davidson, Sinclair;
Heaney, Richard

Publication type:

Article

Covid-19 pandemisinin işletmelerin efektif vergi oranlarını belirleyen faktörler üzerindeki etkisi.

Published in:

Ardahan University Journal of the Faculty of Economics & Administrative Sciences / Ardahan Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2024, v. 6, n. 1, p. 32, doi. 10.58588/aru-jfeas.1440197

By:

Güneş, Necati;
Argun, Doğan

Publication type:

Article

基于经济、环境与创新协同发展视角的最优环境保护税税率设计.

Published in:

China Population Resources & Environment, 2022, v. 32, n. 9, p. 66, doi. 10.12062/cpre.20220607

By:

刘贵贤;
鲁玺;
孔朝阳

Publication type:

Article

Empirical implications of incorrect special item tax rate assumptions.

Published in:

Review of Accounting Studies, 2023, v. 28, n. 2, p. 958, doi. 10.1007/s11142-021-09661-1

By:

Cready, William M.;
Lopez, Thomas J.;
Sisneros, Craig A.;
Stinson, Shane R.

Publication type:

Article

CORPORATE TAX RATES IN THE CONTEXT OF MACROECONOMIC DETERMINANTS AS CRUCIAL ASPECTS OF EFFECTIVE CORPORATE TAXATION IN THE VISEGRAD GROUP COUNTRIES.

Published in:

Ad Alta: Journal of Interdisciplinary Research, 2024, v. 14, n. 1, p. 8, doi. 10.33543/j.1401.816

By:

ANDREJOVSKÁ, ALENA;
ANDREJKOVIČOVÁ, IVANA

Publication type:

Article

Changes in marginal tax rates over the past three decades in the United States.

Published in:

Accounting & Finance, 2021, v. 61, p. 2601, doi. 10.1111/acfi.12636

By:

Chen, Xikai;
Lu, Meiting;
Shan, Yaowen

Publication type:

Article

Effective Corporate Tax Rates and the Size Distribution of Firms.

Published in:

Journal of Industry, Competition & Trade, 2010, v. 10, n. 3/4, p. 297, doi. 10.1007/s10842-010-0085-y

By:

Heshmati, Almas;
Johansson, Dan;
Magnus Bjuggren, Carl

Publication type:

Article

Asymmetric capital tax competition and choice of tax rate.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 50, doi. 10.1007/s10797-012-9257-5

By:

Kächelein, Holger

Publication type:

Article

Corporation tax asymmetries: effective tax rates and profit shifting.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 4, p. 422, doi. 10.1007/s10797-011-9165-0

By:

Creedy, John;
Gemmell, Norman

Publication type:

Article

Firm-specific forward-looking effective tax rates.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 6, p. 850, doi. 10.1007/s10797-009-9124-1

By:

Egger, Peter;
Loretz, Simon;
Pfaffermayr, Michael;
Winner, Hannes

Publication type:

Article

TAX-ADJUSTMENT DISCOUNT RATES.

Published in:

Management Science, 1990, v. 36, n. 12, p. 1432, doi. 10.1287/mnsc.36.12.1432

By:

Sick, Gordon A.

Publication type:

Article

The nexus between CSR disclosure, effective tax rate, corruption, and sustainable business performance: evidence from ASEAN countries.

Published in:

Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 5357, doi. 10.1080/1331677X.2022.2026242

By:

Lian, Zhihua

Publication type:

Article

Effective tax rates for bank entities across European Union. The role of loan loss provisions.

Published in:

Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 1581, doi. 10.1080/1331677X.2021.1985565

By:

Lazăr, Sebastian;
Andrieș, Alin Marius

Publication type:

Article

Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy.

Published in:

European Journal of Law & Economics, 2013, v. 35, n. 2, p. 273, doi. 10.1007/s10657-011-9247-6

By:

Chiarini, Bruno;
Marzano, Elisabetta;
Schneider, Friedrich

Publication type:

Article

Tax certified individual auditors and effective tax rates.

Published in:

Business Research, 2018, v. 11, n. 1, p. 77, doi. 10.1007/s40685-017-0057-8

By:

Frey, Lisa

Publication type:

Article

LIQUIDITY, PROFITABILITY, TAX RATE AND BANKRUPTCY RISK IN COLOMBIAN SMEs.

Published in:

Estudios de Administración, 2017, v. 24, n. 1, p. 16

By:

Andrade-Valbuena, Nelson A.;
Duran, Fabio Fernando Moscoso;
Salcedo-Perez, Carlos

Publication type:

Article

Agglomeration and actual tax rates: firm-level evidence from China.

Published in:

Regional Studies, 2018, v. 52, n. 1, p. 93, doi. 10.1080/00343404.2016.1255322

By:

Chen, Yu;
Li, Zhigang;
Liu, Zheng

Publication type:

Article

Tax Rates and Tax Revenues in the Context of Tax Competitiveness.

Published in:

Journal of Risk & Financial Management, 2021, v. 14, n. 7, p. 1, doi. 10.3390/jrfm14070284

By:

Helcmanovská, Martina;
Andrejovská, Alena

Publication type:

Article

YÜRÜTME ORGANININ KATMA DEĞER VERGISINDE ORANI BELIRLEME YETKISININ DEĞERLENDIRILMESI.

Published in:

Ankara Barosu Dergileri, 2020, v. 78, n. 4, p. 75, doi. 10.30915/abd.854300

By:

SEYHAN, Mahcemal

Publication type:

Article

The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions.

Published in:

Accounting & the Public Interest, 2022, v. 22, n. 1, p. 1, doi. 10.2308/API-2022-006

By:

Goldman, Nathan C.;
Lusch, Stephen J.;
Sadka, Gil

Publication type:

Article

Estimation of the Optimal Tax Rate of Domestic Sew-age in Binzhou City.

Published in:

Meteorological & Environmental Research, 2019, v. 10, n. 6, p. 42, doi. 10.19547/j.issn2152-3940.2019.06.008

By:

Shan Changqing;
Su Meijun

Publication type:

Article

Corporate Effective Tax Rates in the Netherlands.

Published in:

De Economist (0013-063X), 2005, v. 153, n. 1, p. 47, doi. 10.1007/s10645-004-7127-y

By:

Janssen, Boudewijn

Publication type:

Article

An Empirical Analysis of Tax Rate and Economic Growth Linkages of Pakistan.

Published in:

Pakistan Journal of Life & Social Sciences, 2013, v. 11, n. 1, p. 14

By:

Azeem, Muhammad Masood;
Saqi, Madhia;
Mushtaq, Khalid;
Samie, Abdus

Publication type:

Article

Effective tax rates and firm size in Ethiopia.

Published in:

Development Policy Review, 2019, v. 37, p. O248, doi. 10.1111/dpr.12400

By:

Mascagni, Giulia;
Mengistu, Andualem

Publication type:

Article

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 4, p. 890, doi. 10.1007/s10797-020-09637-y

By:

Petkova, Kunka

Publication type:

Article

The Optimal Tax Rate, Efficiency and Technological Gap of Government in OECD Countries: Stochastic Meta-frontier Approach.

Published in:

International Journal of New Political Economy, 2023, v. 4, n. 1, p. 69, doi. 10.52547/jep.4.1.69

By:

Hadian, Golnaz;
Ghobadi, Sara;
Sameti, Majid

Publication type:

Article

تأثیر نر خهای مالیاتی در برخی متغیرهای اقتصادی در چارچوب سیاس تهای کلی اقتصاد مقاومتی

Published in:

Quarterly Journal of The Macro & Strategic Policies, 2023, v. 11, n. 42, p. 272, doi. 10.30507/JMSP.2022.340296.2417

By:

سیدفخرالدین فخرحسینی;
میثم کاویانی

Publication type:

Article

税收征管、有效税率差异与资源错配.

Published in:

Modern Economic Science, 2025, v. 47, n. 2, p. 41, doi. 10.20069/j.cnki.DJKX.202502003

By:

戴小勇;
李朴

Publication type:

Article

An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies.

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 5, p. 1001, doi. 10.1080/1540496X.2016.1256113

By:

Cao, Jifeng;
Cui, Yiwen

Publication type:

Article

Chief Financial Officers’ Power, Institutional Environment, and Corporate Effective Tax Rate: Evidence from China.

Published in:

Emerging Markets Finance & Trade, 2015, v. 51, p. S196, doi. 10.1080/1540496X.2014.998905

By:

Pu, Danlin;
Hong, Yun;
Hsueh, Ming-Hsien

Publication type:

Article

WPŁYW SYSTEMU SPRAWOZDAWCZOŚCI FINANSOWEJ NA EFEKTYWNĄ STOPĘ OPODATKOWANIA POLSKICH SPÓŁEK.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2021, v. 65, n. 3, p. 83, doi. 10.15611/pn.2021.3.08

By:

Luty, Piotr

Publication type:

Article

The firm's asset volatility, effective tax rate and leverage effect: Evidence from Taiwan.

Published in:

Investment Analysts Journal, 2020, v. 49, n. 1, p. 16, doi. 10.1080/10293523.2019.1707457

By:

Chen, An-Sing;
Anh, Pham Tuan

Publication type:

Article