The relationship between the effective tax rate and the nominal rate
The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denm...
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| Format: | article |
| Language: | eng |
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2018
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| Online Access: | http://hdl.handle.net/10071/16686 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/16686 |