Work

Do Business Characteristics Determine an Effective Tax Rate?

Year: 2012

Type: article

Source: Chinese Economy

DOI: 10.2753/ces1097-1475450604

Authors: Elena Fernández-Rodríguez, Antonio Martínez-Arias

Institution: Universidad de Oviedo

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W1535090663

FWCI: 2.476

Cites: 31

Cited by: 113

Related to: 10