Institutional determinants of the effective tax rate in G7 and BRIC countries
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DOI: 10.1016/j.ecosys.2023.101079
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More about this item
Keywords
BRIC; Effective tax rate (ETR); G7; Institutional environment;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries
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