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Changes in corporate effective tax rates over the past 25 years

André Hermann Frank

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Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 1.3, University of Mannheim, language: English, ...

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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.

Informations sur le produit

Titre:

Changes in corporate effective tax rates over the past 25 years

Sous-titre :

An empirical replication

Auteur:

André Hermann Frank

EAN:

9783346706218

Format:

eBook (pdf)

Producteur:

Genre:

Parution:

30.08.2022

Protection contre la copie numérique:

libre

Taille de fichier:

1.87 MB

Nombre de pages:

54

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