Effective tax rates.

Notes: Corporate income statutory tax rates (CIT), means and medians of ETRs in four estimations (ETR1–ETR4, defined in text) for 2011–2015, sorted by ETR3. Countries with fewer than 50 companies per sample are not included in this figure. Source: Authors.

Verfasser: Javier Garcia-Bernardo
Petr Janský
Thomas Tørsløv
Dokumenttyp: Image
Erscheinungsdatum: 2023
Schlagwörter: Biotechnology / Marine Biology / Cancer / Science Policy / Biological Sciences not elsewhere classified / Mathematical Sciences not elsewhere classified / statutory tax rates / new methodological approach / effective tax rates / 46 &# 8211 / 2011 &# 8211 / 1 &# 8211 / corporate income tax / mncs &# 8217 / 29 % / mncs / gross income calculation / income statement data / etrs substantially differ / gross income / existing data / better data / upper bounds / therefore call / still imperfect / norway paid / multinational corporations / mostly european / luxembourg paid / including lower / best available / 67 % / 2015 period
Sprache: unknown
Permalink: https://search.fid-benelux.de/Record/base-27134547
Datenquelle: BASE; Originalkatalog
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Link(s) : https://doi.org/10.1371/journal.pone.0293552.g001