文章基本信息

标题：Explaining corporate effective tax rates: Evidence from Greece
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作者：Ioannis Stamatopoulos ; Stamatina Hadjidema ; Konstantinos Eleftheriou 等
期刊名称：Economic Analysis and Policy
印刷版ISSN：0313-5926
出版年度：2019
卷号：62
页码：236-254
DOI：10.1016/j.eap.2019.03.004
出版社：Elsevier B.V.
摘要：This paper examines the determinants of the variability in corporate effective tax rates before and during the financial crisis in Greece, a country that was, and still is, at the core of the European Union’s agenda. Analyzing firm-level data for the period 2000–2014, we find strong evidence that specific firm characteristics including firm size, financial leverage, capital and inventory intensity influence the level of corporate effective tax rates. Our results also indicate that corporate effective tax rates increased in the period after the beginning of the financial crisis, while their association with some firm-specific characteristics was also affected.
关键词：Corporate taxation ; Financial crisis ; Greece ; Tax determinants