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Corporation effective tax rates and company size: evidence from Germany

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  • Francisco J. Delgado
  • Elena Fernández-Rodríguez
  • Antonio Martínez-Arias

Abstract

We investigate the relationship between the effective tax rate (E.T.R.) and company size in Germany to test tax planning–political power versus political cost theories. In contrast to most studies in this field, which use linear approximations, this paper uses a quantile regression approach. We use data from Compustat, corresponding to non-financial listed companies during 1992–2009. The results indicate a nonlinear relation, with a positive sign for the first quantiles and a negative one in the last part of the distribution. Additionally, leverage, inventory intensity and return on assets are found to be significant determinants of the E.T.R.

Suggested Citation

  • Francisco J. Delgado & Elena Fernández-Rodríguez & Antonio Martínez-Arias, 2018. "Corporation effective tax rates and company size: evidence from Germany," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 31(1), pages 2081-2099, January.
    • Handle: RePEc:taf:reroxx:v:31:y:2018:i:1:p:2081-2099
    DOI: 10.1080/1331677X.2018.1543056
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    Cited by:

    1. Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2023. "Institutional determinants of the effective tax rate in G7 and BRIC countries," Economic Systems, Elsevier, vol. 47(2).

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