Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD
[Regression analysis of factors influencing corporate tax revenues in OECD countries]
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References listed on IDEAS
- Alan J. Auerbach, 2007.
"Why Have Corporate Tax Revenues Declined? Another Look,"
CESifo Economic Studies,
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- Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo Group Munich.
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- Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 181-215, May.
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More about this item
KeywordsCorporate tax; regression; CIT revenue; statutory rate of corporation tax; effective rate of corporation tax;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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