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Dissertations / Theses on the topic 'Effective tax rates'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças<br>Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeu

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Bornemann, Tobias, and Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.

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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to

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3

Sawyer, Adrian John. "Company average effective tax rates : a conceptual framework within the New Zealand experience." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2704.

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The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study critically reviews the effective tax rate literature from the United States, Canada, United Kingdom and Australasia, with the objective to isolate the essential findings of the research and to develop issues for consideration in New Zealand. A conceptual framework is developed for the measurement of average effective tax rates (AETRs) in New Zealand, incorporating an empirical a

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4

Derashid, Chek. "The corporate effective tax rates, industrial policy hypothesis and earnings management : evidence from Malaysia." Thesis, University of Leeds, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.426804.

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Garcia, Joanna. "The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/48897.

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In modern society, there is a generally accepted notion that corporations should be socially responsible, but there is much disagreement over what exactly "social responsibility" means. The primary area of disagreement concerns whether or not firms have a duty to consider non-owner stakeholders in their decision-making process. This paper addresses the need to quantify the benefits of socially responsible activities that provide financial returns to shareholders while still addressing the needs of non-owner stakeholders. It investigates the extent to which the reputational effects of corporat

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6

Erickson, Matthew James, and Matthew James Erickson. "The Relation Between Firm Dividend Policy and the Predictability of Cash Effective Tax Rates." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624547.

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I examine the relation between a firm's dividend policy and its strategic tax decisions. I posit that the capital market pressure associated with paying a dividend leads dividend-paying firms to seek predictable cash flows. I specifically focus on the volatility of a firm's cash effective tax rate (ETR) due to the observability, large size, variability, and periodicity of cash tax payments. Consistent with dividend payments altering a firm's strategic tax preferences, I find that firms that pay a higher dividend exhibit more predictable cash ETRs. Further, I find that the predictability of a d

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7

Anderson, Glenn Michael Economics Australian School of Business UNSW. "Topics in human capital and taxation: effective tax rates on education, the heterogeneous human capital model and the impact of nominal rigidities in the tax system." Publisher:University of New South Wales. Economics, 2007. http://handle.unsw.edu.au/1959.4/41837.

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In this thesis I address several neglected issues relating to the theoretical and applied analysis of human capital and the impact of taxation. I begin with the problem of measuring the effective tax rate on human capital accumulation. I develop a forward-looking measure of the effective tax rate that is grounded in human capital theory, allowing for features that differentiate human capital formation from physical capital formation. These features include concavity of the earnings-investment frontier and adjustments in capital utilization through leisure. I argue that the few attempts that ha

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8

Barešová, Eliška. "Vývoj rozdílů mezi implicitní a nominální sazbou daně korporací v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199241.

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The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corpora

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Zavadilová, Dominika. "Vliv hospodářské krize na distorzi mezi efektivní a statutární sazbou daně v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360534.

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The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Cz

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Bellak, Christian, and Markus Leibrecht. "Effective tax rates as a determinant of foreign direct investment in Central- and East European countries. A panel analysis." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1572/1/document.pdf.

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The Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax policies. We estimate a panel of 35 bilateral country-relationships over a period of 1995-2002. Results suggest a semielasticity of -2.93 which is in line with results derived in studies mainly on OECD countries. This indicates that from an individual country perspective, tax-lowering strategies have been

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Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance." Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.

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This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The first essay examines the effect of the tax benefit from employees' exercise of stock options on the cash effective tax rate. While not explicitly stated, many tax avoidance studies implicitly want to investigate tax avoidance that is the result of firms' intentional choices. Although stock option exercise reduces firms' tax burden, the firm does not control the timing of option exercise and the accompanying tax benefit. When the re

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Hagen, Dominik von [Verfasser], and Ulrich [Akademischer Betreuer] Schreiber. "Profit shifting of multinational entities - empirical analysis of effective tax rates, mergers & acquisitions and financing structures / Dominik von Hagen ; Betreuer: Ulrich Schreiber." Mannheim : Universitätsbibliothek Mannheim, 2018. http://d-nb.info/1154386198/34.

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Castro, de Oliveira Emanuel. "Growth and development in the Iberian Peninsula : three essays." Diss., Manhattan, Kan. : Kansas State University, 2009. http://hdl.handle.net/2097/1455.

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Křivanová, Jana. "Komparace daňové zátěže zaměstnanců v ČR a v Irsku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201871.

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The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of ta

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Cao, Jifeng. "Empirical evidence on explicit and implicit corporate tax burdens for public listed companies in the People's Republic of China." Thesis, University of Exeter, 2012. http://hdl.handle.net/10036/3612.

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This thesis seeks to contribute to the Chinese taxation literature by researching effective tax rate (ETR), marginal tax rate (MTR) and implicit tax in particular. These areas have been addressed for a number of years within the developed market context, whereas the same research for companies in developing countries is largely non-existent in Western literature. The first topic is the ETR and MTR analysis. The ETR analysis offers an overview of the actual tax burden for listed companies in the People’s Republic of China (PRC), together with the Statutory Tax Rate (STR) analysis, which incorpo

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Eriksson, Lantz Christofer, and Lowe Lundblad. "The Role of Auditing on Tax Reduction : Evidence from Sweden on private firms in the wake of the abolishment of mandatory auditing in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-109292.

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The collection of taxes is something that affects almost every entity in society and often stir up heated feelings. Recent legislative changes have been made in Sweden to adjust to regulations in the European Union. These changes included the abolishment of mandatory auditing for small companies in 2011, leading to heavy debate regarding its effect on tax reduction. Has tax reduction increased when smaller companies are no longer under as heavy surveillance as in the past or is the effect negligible? This is the question that this thesis is trying to answer, namely: is there a connection betwe

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Afonso, Ana Catarina Duarte. "Determinantes do corporate tax avoidance e da utilização de tax havens." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14487.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho de investigação tem como objetivo analisar os determinantes do corporate tax avoidance e da utilização de tax havens, isto é, em que medida certas características da empresa poderão afetar a sua prática de tax avoidance e influenciar a sua escolha na utilização de subsidiárias localizadas em tax havens. Para uma amostra de 321 empresas Europeias constatou-se que a dimensão da empresa, a sua rentabilidade e o grau de utilização de tax havens, determinam de forma positiva o nível de tax avoidance, enquanto que o fact

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Caveldin, Linnea, and Rebecca Orädd. "Förklaringsfaktorer till variationer i effektiva skattesatser : En longitudinell studie av noterade företag i Sverige." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41183.

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Syfte: Företags kassaflöden och vinster samt staters inkomster påverkas av hur mycket skatt som betalas av företag. Resultat i tidigare forskning om företagsstorlekens betydelse för effektiva skattesatser är motstridiga. Utelämnande av andra variabler som i vissa studier har visats ha signifikanta effekter på effektiva skattesatser kan vara en anledning till denna motstridighet. Sådan forskning har inte genomförts i Sverige enligt författarnas kännedom. Därför undersöks i denna studie effekterna av variabler som mäter storlek, skuldsättning, kapitalintensitet, forsknings- och utvecklingsintens

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19

Orlova, Daria. "Tax avoidance and Credit Rating association." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359873.

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In this research, I present the analysis of the relationship between credit rating and tax avoidance. I found out that the lower the cash effective tax rate the stronger the association with credit rating. Sensitivity analysis showed that the probability of falling into more favorable credit rating category is increases and the probability of falling into less favorable category decreases if cash effective tax rate increases at least by 1%. Also, the negative association between book-tax differences and credit rating found.

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Lourinho, Ana Maria Rêgo. "Descida da taxa de IRC e o efeito na competitividade." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/13074.

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Mestrado em Ciências Empresariais<br>O presente trabalho analisa o efeito da descida das taxas estatutárias de sociedades no crescimento económico, desemprego e investimento, nos 28 países da UE. Desta forma, procura-se analisar se existe alguma correlação entre a decisão de subida/descida da taxa de IRC e a variação destes indicadores económicos. Os principais objetivos consistiram em analisar o efeito da variação das taxa estatutária e taxa efetiva de IRC nos países UE no período de 1990 a 2013, e compreender o efeito dessa variação e suas principais tendências no período em análise, nas va

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Štěpán, Jan. "Vývoj efektivních sazeb daní korporací." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-124604.

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My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax syst

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Piatková, Daša. "Komparácia daňovej záťaže právnických osôb v Českej republike a na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199254.

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This thesis aims to compare the tax burden on companies in terms of corporate tax rate in Czech Republic and Slovakia. Comparison of taxation between those countries is not only important in international statistics, but also because of the high impact of the tax burden on corporate decision-making on the allocation of investment. The rate of taxation of companies will be compared in two ways, based on evaluation of differences in tax legislation and through comparison of the effective tax rates. The thesis also includes theory concerning the tax burden indicators and their calculation, includ

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Pšurná, Pavla. "Vývoj efektivních sazeb daní z práce v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72737.

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This diploma thesis deals with the effective taxation on labour in the Czech republic and compares these trends with the countries of the European Union on the basis of statistical data to Eurostat and the OECD. An effective tax rate is an indicator that measures actual tax burden on taxpayers. In the contrast with nominal rate, this indicator can take into account aspects of the tax system that affect the final tax. First, I deal closely with the indicators used to measure the tax distortion on labour. Emphasis is placed on the implicit tax rate created by Eurostat and which enables the compa

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Silva, José Marcos da. "A influência do ciclo de vida organizacional sobre o nível de planejamento tributário." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06012017-151945/.

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As pesquisas que abordam a temática de planejamento tributário, nas últimas décadas, têm identificado que o tamanho das organizações é um fator determinante à adoção de práticas de planejamento tributário. No entanto, existe certa controvérsia, nessa questão, uma vez que as pesquisas têm encontrado relações tanto positivas quanto negativas entre o tamanho das organizações e o nível de planejamento tributário praticado. Os autores justificam essa relação partindo do pressuposto do custo reputacional, em que empresas maiores possuem maior monitoramento por parte da autoridade tributária e dos de

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SU, YU-TING, and 蘇毓婷. "Corporate Diversification and Effective Tax Rates." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/uwu5ww.

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碩士<br>輔仁大學<br>會計學系碩士班<br>105<br>This study aims to examine the relationship between corporate diversification and effective tax rates in Taiwan. This study uses industrial diversification/ global diversification to conduct the empirical tests. Based on the empirical tests of the 2005~2015 observations, this study finds that industrial diversification is negatively correlated with effective tax rates. It suggests that the more industrial diversification is more likely to reduce effective tax rates. Moreover, global diversification is positively correlated with effective tax rates. It means that

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Lee, Yan-Kuan, and 李彥寬. "Regulatory Focus and Effective Tax Rates." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/04728540295093404386.

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碩士<br>國立臺灣大學<br>會計學研究所<br>103<br>This study investigates whether CEO personality can influence corporate tax avoidance. According to regulatory focus theory, people with a “promotion focus” are more eager to reach higher performance and benefits, whereas people with a “prevention focus” are more willing to give up additional benefits to avoid the associated risks. The purpose of this study is to find out whether a strongly promotion-focused CEO would act significantly differently from a strongly prevention-focused CEO in avoiding tax. Using use CEO regulatory focus as independent variables, an

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Wang, Shu-huei, and 王淑惠. "Corporate Social Responsibility and Effective Corporate Tax Rates." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/61252756300542194908.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>101<br>This paper explores the correlation between Corporate Social Responsibility, CSR, and Effective Corporate Tax Rates, ETRs. That is, the discussion focuses on whether or not companies with better performance in corporate social response engage in aggressive tax avoidance. The company recipients of the “Corporate Citizen Award” by Common Wealth Magazine and “Corporate Social Responsibility Award” by Global Vision Magazine were adopted as the award-winning group. Additionally, based on the industry each award-winning company belonged to, the three companies with

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Shu-Han, Shiu, and 許淑涵. "The relation between firm size and effective tax rates." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/19848250158669555686.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>97<br>Integration of income tax system, The Statute for Upgrading Industries the Alternative Minimum Tax, these tax rate provision all has with during the effective tax rate is connected, also is the subject which many researchers discuss; Most researchers when discussion company scale and during effective tax rate relatedness all emphatically gathers around in two taxes the difference. This research will gather an implementation after two taxes for ten years to discuss the company scale and during the effective tax rate the relatedness, and will discuss besides

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Chao, Yu-Shan, and 趙余珊. "Do The CSR Family Firms Have Less Effective Tax Rates?" Thesis, 2015. http://ndltd.ncl.edu.tw/handle/69100301322294872956.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>103<br>This study examine the association between the CSR family firm and tax avoidance by using three effective tax rates. The sample is based on Taiwan corporations from 2011 to 2013. First, this research uses the family firms defined by TEJ to examine whether the family firms and non-family firms have different tax avoidance behavior, and result does not find the difference between them. Following this research examined the association between family firms and CSR, and we find that family firms are more CSR than non-family firms; this study further finds famil

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Kuo, Chin-huan, and 郭金環. "The Determinants of Effective Tax Rates of Medium and Small Enterprises." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/04420222989242450789.

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碩士<br>雲林科技大學<br>會計系研究所<br>96<br>The purpose of this study is to find oud the determinants of effective tax rates of medium and small enterprises (MSE). The data was gathered from those firms listed on the Taiwan Stock Exchange and Gretai Sewrities Market from 2002 to 2007. Empirical results show that the average effective rates of MSE is higher than that of large enterprises. The results also show that firm Size and R＆D are negatively associated with effective tax rate while leverage and ROA are positively associated with effective tax rate. The results also show that the effective tax rate o

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Ribeiro, Ana Isabel Martins. "The determinants of effective tax rates: firms characteristics and corporate governance." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81394.

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Ribeiro, Ana Isabel Martins. "The determinants of effective tax rates: firms characteristics and corporate governance." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81394.

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Su, Ai-Ching, and 蘇愛晴. "The Study of Effective Tax Rates of Transnational Enterprises-The Moderating of Effectiveness of Tax Panning." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/4d65eg.

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碩士<br>銘傳大學<br>會計學系碩士班<br>93<br>Transnational enterprises have more opportunities and greater incentives to avoid income taxation by exploiting differences between the tax rules of different countries, and by taking advantage of tax subsidy agreements with host countries. Using consolidated financial statement data on both listed and over the counter companies from 2000 to 2003, this study provides evidence on the impacts of the overseas investments scale on worldwide ETRs. Through the analyses with the ordinary least squares (OLS) regression and many others, the main findings of this paper are

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Valente, Sofia Gomes Laranjo. "The Determinants of Effective Tax Rates: Firm Characteristics and Corporate Social Responsibility." Master's thesis, 2018. https://hdl.handle.net/10216/117199.

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Valente, Sofia Gomes Laranjo. "The Determinants of Effective Tax Rates: Firm Characteristics and Corporate Social Responsibility." Dissertação, 2018. https://hdl.handle.net/10216/117199.

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Pinheiro, Adriana Raquel da Costa Rebelo. "Explaining effective tax rates: the influence of Corporate Governance mechanisms and firms' characteristics." Master's thesis, 2021. https://hdl.handle.net/10216/136175.

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Chang, Ming-Jie, and 張明傑. "The effect of Effective Tax Rates on Capital Income for the Financial Market." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/15099814916633881997.

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碩士<br>銘傳大學<br>會計學系碩士班<br>99<br>This study intends to investigate whether there are any effects from effective tax rates on capital income for the financial market. In this study, we used data from Taiwan and OECD countries between 1980- 2008, and subdivided the financial markets into bank and stock market. So, we used different prospective banks and stock market to analyze our data. Our results show that the effect of effective tax rates on capital income for the stock market is insignificant. However, the results indicate that, the effect of effective tax rates on capital income for the bank

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Liu, Yi-Chun, and 劉怡均. "The study of the influence between company investment decision and effective tax rates." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/a36jky.

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碩士<br>逢甲大學<br>財稅學系<br>106<br>This study examines the link between adjusted effective tax rate of the corporate income tax and company investment in Taiwan and China. The sample data is divided into five major industries and a whole industry, attempting to finded whether it affects the investment of different industries. The unbalance panel data based on the sample of stock markets in Taiwan and China listed from 2006 to 2016 as our empirical data. The empirical results show that different ETRs measurement have different effects on the investment of enterprises in different industries. I

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Jan, Andreas Felix. "Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany." Master's thesis, 2015. http://hdl.handle.net/10362/15413.

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The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

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Tung, Hui-Yu, and 董蕙瑜. "The Impact of 2008 Enterprise Income Tax Law Reform on China Listed Companies'' Effective Tax Rates." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/94119950815659939007.

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碩士<br>國立中興大學<br>會計學研究所<br>105<br>This study examines the impact of 2008 Enterprise Income Tax Law Reform on determinants of China listed companies’ corporate effective tax rates (ETRs) with panel data over thirteen-year period 2003-2015. First, we identifies some possible determinants of China listed companies’ ETRs based on theories, including firm characteristics, ownership structure, industries and regions. The findings from the empirical results are as follows. The firm characteristics include firm size, profitability, capital structure (debt ratio), asset mix (capital intensity) and

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Liu, Ting-chun, and 劉庭君. "The Effect of New Enterprise Income Tax Law and Labor Contract Law on Effective Tax Rates of Taiwan Companies." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/53501620224858824477.

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碩士<br>輔仁大學<br>會計學系碩士班<br>98<br>Mainland China has attracted a huge amount of foreign investment by its cheap labor and raw material, plus and lots of preferential policies on taxes which aim to improve the rate of gross profit and competitiveness through cost cutting. However, with Mainland China’s accession to the World Trade Organization (WTO) and the development of economic globalization, the new Enterprise Income Tax Law and Labor Contract Law began to come into force on Jan.1, 2008. The research mainly aims to understand the effects of the implementation of the new Enterprise Income Tax L

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Su, Li-Chueh, and 蘇麗雀. "An Investigation on the Relationship Between Firm Size and Effective Tax Rates in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/56084825613628390587.

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碩士<br>逢甲大學<br>會計與財稅所<br>92<br>U.S. studies have found a positive relation between firm size and effective tax rates indicating that large U.S. firms suffer a “political cost”. Firm size has been used as a proxy for the firm’s political costs and hence managers’ proclivity to choose income reducing accounting procedures. This paper examines the connection between firm size and effective tax rates, confirms the political cost hypothesis whether is applicable in Taiwan. To examine the difference between ETR of large firms and small firms, a preliminary analysis is first conducted using traditiona

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Kuo, Tai-Sheng, and 郭泰昇. "An Investigation on the Relationship between The Dividend Provision and the Effective Tax Rates." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/42750649445578657564.

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碩士<br>國立臺灣大學<br>財務金融學系<br>85<br>This research is to study the relationship between certain provisions of the Statute for Upgrading Industries and the dividend paying behavior for the stock listed companies. The Statute, which enacted at 1990, allowed qualified firms to have favorable tax treatments while paying stock diviednds. These favorable tax treatments include that stock dividends received by shareholders will be taxed only when they would be transferred, and be taxed on the par value

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Yun, Hsaio Shu, and 蕭淑雲. "The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/61937839326584852505.

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碩士<br>輔仁大學<br>會計學系碩士班<br>99<br>Abstract Title of Thesis：The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises Student：Shu-Yun Hsaio Advisor：Dr. Mei-Juh Huang Total Pages：43 Month/Year：03/2011 Key Words：Employee Bonus as Expenses Abstract： In order to have Taiwan’s accounting regulations connected with International accounting regulations, and to help the enterprises to report their operational performance faithfully, Taiwan has adopted Employee Bonus as Expenses since Jan. 1st, 2008. The purpose of this study is to investigate whether this new regulatio

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耿永昌. "The Impact of Dealing with Board Directors and Related Party Transaction on Effective Tax Rates." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/dwezdd.

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Huang, Hsin-I., and 黃心怡. "The Impact of China’s Enterprise Income Tax Reform on Effective Tax Rates and Earnings Management－Evidence from Domestic, Foreign Listed Companies and Regional Tax Incentives." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/35339266591038319386.

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碩士<br>逢甲大學<br>財稅學系<br>101<br>In this study, as the object of listed companies in China, the topic is divided into two parts. First, investigate the effects of the law of China&;#39;s enterprise income tax (EIT) on effective tax rates (ETRs) of listed companies, and secondly, whether the implementation of the new law leads to expectance and earnings management of companies. About the empirical results on ETRs witch use the financial statement data of China listed companies from 2002 to 2011, the average ETRs of listed companies have a significant drop after the implementation of the new EIT sys

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"Effective tax rates as a determinant of foreign direct investment in Central- and East European countries." SFB International Tax Coordination, 2005. http://epub.wu-wien.ac.at/dyn/dl/wp/epub-wu-01_882.

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Hour, Yi Nain, and 侯怡年. "The Empirical Test between Firm Size and Effective Tax Rates-- The study of Political Process Theory." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/58103781899423239853.

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碩士<br>國立中山大學<br>企業管理研究所<br>82<br>In the hypothesis of Positive Accounting Theory, there are two oppositive hypotheses discussing whether firm political procedures are successful or not: 1. Political Influence theory: Expounds that the firm size is negatively related to effective tax rate. 2. Political cost theory:Expounds that the firm size is positively realted to the effective tax rate. The main purpose of this research is to investigate whether the relationship between the firm size in T

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CHANG, CUIU SEN, and 張秋森. "The Effect of RMB Appreciation Expectation to Listed Companys’ Profitability and Effective Tax Rates in Taiwan？." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/61984373123467117522.

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Chou, Yi-Chieh, and 周宜潔. "A Study of the Relationship of the Behavior of Tax Avoidance, Earnings Management, Effective Tax Rates and Corporate Governance of Controlled Foreign Company." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/32375937082027274176.

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碩士<br>東吳大學<br>會計學系<br>103<br>According to that there’s no CFC rule in our country, many multinational enterprises do not paying overseas holdings LTD earnings in low tax jurisdictions to gain deferral privilege. Therefore, the point of this research was to investigate the relationship of the behavior of tax avoidance, earnings management, effective tax rates and corporate governance of controlled foreign company. This research use 14,507 data of Taiwan listed company, and the study period is from 1995 to 2013. After controlled ROA and size of the company, the result of the research is that the

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