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Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data

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  • Gupta, Sanjay
  • Newberry, Kaye
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-3SWV977-1/2/a76579507b8e6bfb4c2881ab1ace1592
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 16 (1997)
    Issue (Month): 1 ()
    Pages: 1-34

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    Handle: RePEc:eee:jappol:v:16:y:1997:i:1:p:1-34

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Chen, Shuping & Chen, Xia & Cheng, Qiang & Shevlin, Terry, 2010. "Are family firms more tax aggressive than non-family firms?," Journal of Financial Economics, Elsevier, vol. 95(1), pages 41-61, January.
    2. Sarkar, Sudipto, 2008. "Can tax convexity be ignored in corporate financing decisions?," Journal of Banking & Finance, Elsevier, vol. 32(7), pages 1310-1321, July.
    3. Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics and Finance 2009-3, University of Salzburg.
    4. Karen Crabbe & Karolien De Bruyne, 2011. "Taxes, agglomeration rents and location decision of firms," Vives discussion paper series 15, Katholieke Universiteit Leuven, Faculteit Economie en Bedrijfswetenschappen, Vives.
    5. Jeffrey D. Gramlich & Piman Limpaphayom & S. Ghon Rhee, 2002. "Taxes, Keiretsu Affiliation, and Income Shifting," Tinbergen Institute Discussion Papers 02-114/2, Tinbergen Institute.
    6. Beuselinck Ch. & Deloof M., 2006. "Business groups, taxes and accruals management," Working Papers 2006015, University of Antwerp, Faculty of Applied Economics.
    7. Van Tendeloo B., 2007. "Audit quality and tax-induced earnings management in UK private firms," Working Papers 2007004, University of Antwerp, Faculty of Applied Economics.
    8. Bhavish Jugurnath & Mark Stewart & Robert Brooks, 2008. "Dividend taxation and corporate investment: a comparative study between the classical system and imputation system of dividend taxation in the United States and Australia," Review of Quantitative Finance and Accounting, Springer, vol. 31(2), pages 209-224, August.
    9. Vandenbussche, Hylke & Janssen, Boudewijn & Crabbé, Karen, 2005. "Regional tax competition: firm level evidence for Belgium," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/383281, Katholieke Universiteit Leuven.
    10. Tao Zeng, 2010. "Income tax liability for large corporations in China: 1998-2007," Asian Review of Accounting, Emerald Group Publishing, vol. 18(3), pages 180-196, September.
    11. Mark Harris & Simon Feeny, 2003. "Habit persistence in effective tax rates," Applied Economics, Taylor and Francis Journals, vol. 35(8), pages 951-958.
    12. Janssen, Boudewijn & Vandenbussche, Hylke & Crabbé, Karen, 2005. "Corporate tax savings when hiring a big 4 auditor: empirical evidence for Belgium," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/383277, Katholieke Universiteit Leuven.
    13. Janssen,B. & Buijink,W & Schols,Y, 2000. "Evidence of the effect of domicile on corporate average effective tax rates in the European Union," Research Memoranda 017, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization.
    14. Nor Shaipah Abdul Wahab Author_Email: shaipah@uum.edu.my, 2011. "Directors’ Pay: Significance As A Tax-Motivated Expense Allocation ," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-218, Conference Master Resources.
    15. Mark N. Harris & Simon Feeny, 2000. "Habit Persistence in Effective Tax Rates: Evidence Using Australian Tax Entities," Melbourne Institute Working Paper Series wp2000n13, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.

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