Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany
The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consi...
| Main Author: | |
|---|---|
| Format: | masterThesis |
| Language: | eng |
| Published: |
2016
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10362/15413 |
| Country: | Portugal |
| Oai: | oai:run.unl.pt:10362/15413 |