The Resource Corporate tax burden from a worldwide perspective

Corporate tax burden from a worldwide perspective

Label
Corporate tax burden from a worldwide perspective
Title
Corporate tax burden from a worldwide perspective
Creator
Subject
Language
eng
Summary
This article analyses the tax burden exerted by the corporate income tax on companies from different countries using the effective tax rate (ETR) as a tool of analysis. For this purpose, a sample of listed companies was extracted from the Datastream database for the period 1995-2005. The results show some differences between the countries themselves, as well as between geographical areas. These results are especially relevant in the present environment, characterized by globalization, which may influence decisions regarding the location of companies in a worldwide context
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
  • Fernández Rodríguez, E
  • Martínez Arias, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax burden
  • effective tax rate
Label
Corporate tax burden from a worldwide perspective
Instantiates
Publication
Label
Corporate tax burden from a worldwide perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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