Recent aggregate tests of the impact of taxes on long-run growth rates in OECD countries remain vulnerable to two criticisms. First, they typically use ‘an aggregate average rate, or constructed marginal rate, that probably does not affect the rate that any particular economic decision maker is facing’ (Myles, 2007, p.89). Second, despite increased testing of corporate tax effects, the models e...

The contribution Bach, Corneo and Steiner (2008) has argued that “the rich” do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results contained in Bach, Corneo and Ste...

Today, women are considered as one of the main pillars of corporate decision making, which can contribute to the development and promotion of corporate initiatives and projects within the framework of the development of trust and confidence of shareholders and society. The purpose of this research is to investigate the association between the presence of women on boards of directors and tax avo...