Corporation effective tax rates and company size: evidence from Germany
نویسندگان
چکیده
منابع مشابه
Company Tax - Effective Tax Rates on Profits J . C . Stewart
Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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ژورنال
عنوان ژورنال: Economic Research-Ekonomska Istraživanja
سال: 2018
ISSN: 1331-677X,1848-9664
DOI: 10.1080/1331677x.2018.1543056