Corporation effective tax rates and company size
Evidence from Germany
Bibliographic Data
| ID | 15067491 |
|---|---|
| Authors | Francisco J Delgado (0000-0002-5086-7011, Universidad de Oviedo, corresponding author), Elena Fernández Rodríguez (0000-0003-4708-4881, Universidad de Oviedo), Elena Fernández-Rodríguez (Universidad de Oviedo), Antonio Martínez-Arias (Universidad de Oviedo), Antonio Manuel Martínez Arias (0000-0002-5755-8131, Universidad de Oviedo) |
| Year | 2018 |
| Volume | 31 |
| Issue | 1 |
| Pages | 2081-2099 |
| Publication date | 2018-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Economic Research-Ekonomska Istraživanja (JOURNAL) |
| Journal identifiers | ISSN: 1331-677X • E-ISSN: 1848-9664 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/1331677x.2018.1543056 |
| OpenAlex | W2913370539 |
| Language | EN |
| Citations received | 1 |
| References cited | 47 |
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
Business · Corporation · Econometrics · Economics · Financial economics · Quantile · Quantile regression · Statistics · Computer Science · Corporate Finance and Governance · Corporate Taxation and Avoidance · Mathematics · Taxation and Compliance Studies · Finance
| Citations per year | 0.2 |
|---|---|
| Citation span | 2021 - 2021 (1) |
| Highly cited | No |