Work

Business and institutional determinants of Effective Tax Rate in emerging economies

Year: 2020

Type: article

Source: Economic Modelling

DOI: 10.1016/j.econmod.2020.02.011

Authors: Elena Fernández-Rodríguez, Roberto García-Fernández, Antonio Martínez-Arias

Institution: Universidad de Oviedo

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: green

OpenAlex ID: W3004556403

FWCI: 17.67

Cites: 54

Cited by: 80

Related to: 10