The Impact of Tax Planning on Forward-Looking Effective Tax Rates
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Cited by:
- Vít Jedlička, 2017. "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(4), pages 31-46.
- Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.
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Keywords
corporate taxation; effective tax rates; cross-border investment; profit shifting; tax planning;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Interest Rates: Determination, Term Structure, and Effects
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-05-14 (Accounting and Auditing)
- NEP-EUR-2017-05-14 (Microeconomic European Issues)
- NEP-MAC-2017-05-14 (Macroeconomics)
- NEP-PBE-2017-05-14 (Public Economics)
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