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.
André Hermann Frank
Changes in corporate effective tax rates over the past 25 years [PDF ebook]
An empirical replication
Changes in corporate effective tax rates over the past 25 years [PDF ebook]
An empirical replication
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Idioma Inglés ● Formato PDF ● ISBN 9783346706218 ● Tamaño de archivo 2.0 MB ● Editorial GRIN Verlag ● Ciudad München ● País DE ● Publicado 2022 ● Edición 1 ● Descargable 24 meses ● Divisa EUR ● ID 8523289 ● Protección de copia sin