Corporation effective tax rates and company size: evidence from Germany

Delgado, Francisco; Rodríguez, Elena Fernández; Arias, Antonio Manuel Martínez

doi:10.1080/1331677x.2018.1543056

Cited by 21 publications

(22 citation statements)

References 47 publications

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“…Thus, the related research hypotheses (H 2 and H 3 ) are confirmed. The result concerning the first variable is in line with Delgado et al (2018), Irianto et al (2017), Liu and Cao (2007). Most previous studies (Gupta and Newberry, 1997;Richardson and Lanis, 2007) that did not directly control for the effect of tax benefits envisaged to incentivise the investment in tangible fixed assets initially hypothesised and later found that a statistically significant and negative association exists between the incidence of tangible fixed assets and the ETR.…”

Section: Parametersupporting

confidence: 76%

The determinants of the corporate effective tax rate of Italian private companies

Poli¹

2019

Afr. J. Bus. Manage.

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This study investigates the determinants of the corporate effective tax rate (ETR) of Italian private (unlisted) companies in 2016 and 2017. Although a large body of research has addressed the issue of the determinants of the ETR, both the Italian context and the private companies have been the object of scant attention in previous studies. To test research hypotheses, as in several previous studies, a pooled cross-sectional OLS model has been adopted. The study shows a statistically significant and negative (positive) association between ETR and firm size, investment in tangible fixed assets, inventories, investments in subsidiaries, affiliates and other companies, and the firm's profitability (intangible fixed assets and the firm's indebtedness). Conversely, it shows no statistically significant association between ETR and tangible fixed assets. The financial year in question, the region where companies are located, and the economic sector they belong to, included as control variables, affect the ETR. Italian public policy-makers and Italian and non-Italian economic operators can benefit from the results of the study in order to make more informed future decisions.

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Section: Parametersupporting

confidence: 76%

The determinants of the corporate effective tax rate of Italian private companies

Poli¹

2019

Afr. J. Bus. Manage.

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“…needs to be assumed due to a semiparametric nature of the quantile regression method (see e.g. Delgado et al, 2018;Zivkov et al, 2014). In a two-asset QR framework, where y is linearly dependent on x, then s th conditional quantile function of y is given in the following way:…”

Section: Quantile Regression Approachmentioning

confidence: 99%

Nonlinear bidirectional multiscale volatility transmission effect between stocks and exchange rate markets in the selected African countries

Živkov

Kuzman

Panić

2020

Economic Research-Ekonomska Istraživanja

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“…This measure allows us to capture some of the fiscal incentives that firms are able to use according to the Ecuadorian tax structure that could reduce the firm's tax obligation. While this measure depends on a specific country's accounting rules and regulations, it can be used to compare ETRs across countries with differing statutory taxes and rates and tax bases (Delgado et al, 2018).…”

Section: Empirical Frameworkmentioning

confidence: 99%

The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador

Beverinotti¹,

Canavire‐Bacarreza²,

Deza³

et al. 2021

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.

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Corporation effective tax rates and company size: evidence from Germany

Cited by 21 publications

References 47 publications

The determinants of the corporate effective tax rate of Italian private companies

The determinants of the corporate effective tax rate of Italian private companies

Nonlinear bidirectional multiscale volatility transmission effect between stocks and exchange rate markets in the selected African countries

The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador

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