منابع مشابه
Corporate effective tax rates in Asian countries
This paper aims to (a) calculate Devereux and Griffith’s (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition among Asian countries. Through relevant analyses, I arrive at three key conclusions. First, while small ...
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ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2015
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.458