Antonio Martínez-Arias
Biographic Data
| ID | 7544504 |
|---|---|
| NAME | Antonio Martínez-Arias |
| GIVEN NAMES | Antonio |
| FAMILY NAME | Martínez-Arias |
| SIGNATURE | MARTÍNEZ-ARIAS A |
| AFFILIATIONS | Universidad de Oviedo |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2018 |
| H-INDEX | 0 |
Corporation effective tax rates and company size
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…
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Corporation effective tax rates and company size
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…
Business (1 work) · Computer Science (1 work) · Corporate Finance and Governance (1 work) · Corporate Taxation and Avoidance (1 work) · Corporation (1 work) · Econometrics (1 work) · Economics (1 work) · Finance (1 work) · Financial economics (1 work) · Mathematics (1 work)