This paper is the first time to consider the effective tax rates set between 0 and 1 and this range is more meaningful for the ETRs. 2. This paper attempts to use the panel data models with two-sided censoring suggested by Alan, Honor´e, and Leth-Petersen (2014) to study the determinants of ETRs for the listed on China stock markets. 3. For a comparison with previous research, this article adopts four definitions of ETR and the empirical results demonstrate fruitful conclusions. 4. This model can add more observations especially the observations with tax preferences
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