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Journal articles on the topic 'Effective tax rates'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Mendoza, Enrique G., Assaf Razin, and Linda L. Tesar. "Effective tax rates in macroeconomics." Journal of Monetary Economics 34, no. 3 (December 1994): 297–323. http://dx.doi.org/10.1016/0304-3932(94)90021-3.

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2

Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor’Azam Mastuki. "Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies." International Journal of Trade, Economics and Finance 1, no. 2 (2010): 189–93. http://dx.doi.org/10.7763/ijtef.2010.v1.34.

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3

Frey, Lisa. "Tax certified individual auditors and effective tax rates." Business Research 11, no. 1 (December 7, 2017): 77–114. http://dx.doi.org/10.1007/s40685-017-0057-8.

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4

Hyunsub Roh and Jungchan Kim. "Ownership Structure and Effective Tax Rates." Tax Accounting Research ll, no. 52 (June 2017): 65–91. http://dx.doi.org/10.35349/tar.2017..52.004.

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5

Hopland, Arnt O. "Firm size and effective tax rates." Beta 31, no. 02 (November 16, 2017): 116–37. http://dx.doi.org/10.18261/issn.1504-3134-2017-02-02.

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6

Campbell, H. F., and K. A. Bond. "Effective Marginal Tax Rates in Australia." Economic Analysis and Policy 27, no. 2 (September 1997): 151–58. http://dx.doi.org/10.1016/s0313-5926(97)50017-8.

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7

Harris, Mark N., and Simon Feeny. "Habit persistence in effective tax rates." Applied Economics 35, no. 8 (May 20, 2003): 951–58. http://dx.doi.org/10.1080/0003684032000050577.

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8

Iwamoto, Yasushi. "Effective tax rates and Tobin's q." Journal of Public Economics 48, no. 2 (July 1992): 225–37. http://dx.doi.org/10.1016/0047-2727(92)90028-e.

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9

SPOONER, GILLIAN M. "EFFECTIVE TAX RATES FROM FINANCIAL STATEMENTS." National Tax Journal 39, no. 3 (September 1, 1986): 293–306. http://dx.doi.org/10.1086/ntj41792191.

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10

Feenberg, Daniel R., and James M. Poterba. "The Alternative Minimum Tax and Effective Marginal Tax Rates." National Tax Journal 57, no. 2, Part 2 (June 2004): 407–27. http://dx.doi.org/10.17310/ntj.2004.2s.03.

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11

Creedy, John, and Norman Gemmell. "Corporation tax asymmetries: effective tax rates and profit shifting." International Tax and Public Finance 18, no. 4 (March 3, 2011): 422–35. http://dx.doi.org/10.1007/s10797-011-9165-0.

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12

Knirsch, Deborah. "Measuring tax distortions with neutrality-based effective tax rates." Review of Managerial Science 1, no. 2 (July 7, 2007): 151–65. http://dx.doi.org/10.1007/s11846-007-0012-8.

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13

SLEMROD, JOEL. "ON EFFECTIVE TAX RATES AND STEADY-STATE TAX REVENUES." National Tax Journal 40, no. 1 (March 1, 1987): 127–32. http://dx.doi.org/10.1086/ntj41789683.

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14

FULLERTON, DON. "THE USE OF EFFECTIVE TAX RATES IN TAX POLICY." National Tax Journal 39, no. 3 (September 1, 1986): 285–92. http://dx.doi.org/10.1086/ntj41792190.

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15

Drake, Katharine D., Russ Hamilton, and Stephen J. Lusch. "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations." Journal of Accounting and Economics 70, no. 1 (August 2020): 101317. http://dx.doi.org/10.1016/j.jacceco.2020.101317.

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16

McDANIEL, PAUL R. "IDENTIFICATION OF THE "TAX" IN "EFFECTIVE TAX RATES," "TAX REFORM" and "TAX EQUITY"." National Tax Journal 38, no. 3 (September 1, 1985): 273–79. http://dx.doi.org/10.1086/ntj41792023.

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17

Andrejovska, Alena, Jozef Glova, and Oksana Tulai. "Investment allocation in Slovakia and Ukraine in terms of effective corporate tax rates." Investment Management and Financial Innovations 17, no. 3 (October 5, 2020): 332–44. http://dx.doi.org/10.21511/imfi.17(3).2020.25.

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Since countries differ in their traditions, cultures or different tax systems, investment allocation can be a difficult task for some investors. Effective tax rates present indicators of the real corporate tax burden and consider the impact of all legislation elements. This paper deals with the effective taxation of selected intangible and tangible assets. The analysis will be processed by calculating average and marginal tax rates (EATR and EMTR) according to the methodology of the Centre for European Economic Research (ZEW). Then, the relationship between these two tax rates was calculated, and the relationship was identified that evaluates the most optimal criteria between location, amount and source of investment financing. The analyzed period is the year 2020. The analysis is a quantification of the amount of the tax rates for a hypothetical investment. The next step in the analysis is a calculation of the tax shield, which expresses tax saving of investment and the economic income of project, including taxation, and means financial benefit for an investor. The results have shown that Ukraine is a better choice for the investor, as this country reached lower values of effective tax rates for all other types of assets, except land, than Slovakia. In the case of own funds financing, there is a difference between 10.7% and 11.6%, and in the case of debt financing, the difference ranged from 10.8% to 11.7%. The exception was land, the rates for which were higher than in Slovakia by 0.70%. This paper has confirmed the research hypothesis that Ukraine is a more tax-attractive country than Slovakia. AcknowledgmentThis research was supported by VEGA project No. 1/0430/19 “Investment decision-making of investors in the context of effective corporate taxation”.

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18

Burnham, Paul, and Larry Ozanne. "Distortions from Partial Tax Reform Revealed through Effective Tax Rates." National Tax Journal 59, no. 3 (September 2006): 611–30. http://dx.doi.org/10.17310/ntj.2006.3.14.

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19

Martin, Isaac William, and Kevin Beck. "Property Tax Limitation and Racial Inequality in Effective Tax Rates." Critical Sociology 43, no. 2 (July 27, 2016): 221–36. http://dx.doi.org/10.1177/0896920515607073.

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20

Klemm, Alexander. "Effective average tax rates for permanent investment." Journal of Economic and Social Measurement 37, no. 3 (December 12, 2012): 253–64. http://dx.doi.org/10.3233/jem-2012-0361.

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21

Klemm, Alexander. "Effective Average Tax Rates for Permanent Investment." IMF Working Papers 08, no. 56 (2008): 1. http://dx.doi.org/10.5089/9781451869187.001.

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22

Kim, Jung Chan, and Hyun Sub Roh. "Changes in Effective Tax Rates, 1990-2016." Accounting Information Review 36, no. 3 (September 30, 2018): 81–99. http://dx.doi.org/10.29189/kaiaair.36.3.4.

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23

Wiseman, Michael. "Proposition 13 and Effective Property Tax Rates." Public Finance Quarterly 17, no. 4 (October 1989): 391–408. http://dx.doi.org/10.1177/109114218901700403.

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24

Aksoy Hazır, Çağla. "DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY." Journal of Research in Business 1, no. 4 (July 1, 2019): 35–45. http://dx.doi.org/10.23892/jrb.2019453293.

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25

Suzuki, Masaaki. "Corporate effective tax rates in Asian countries." Japan and the World Economy 29 (January 2014): 1–17. http://dx.doi.org/10.1016/j.japwor.2013.11.001.

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26

Egger, Peter, Simon Loretz, Michael Pfaffermayr, and Hannes Winner. "Firm-specific forward-looking effective tax rates." International Tax and Public Finance 16, no. 6 (August 7, 2009): 850–70. http://dx.doi.org/10.1007/s10797-009-9124-1.

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27

Janssen, Boudewijn. "Corporate Effective Tax Rates in the Netherlands." De Economist 153, no. 1 (December 2, 2004): 47–66. http://dx.doi.org/10.1007/s10645-004-7127-y.

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28

Holmen, Martin, John D. Knopf, and Stefan Peterson. "Inside shareholders’ effective tax rates and dividends." Journal of Banking & Finance 32, no. 9 (September 2008): 1860–69. http://dx.doi.org/10.1016/j.jbankfin.2007.12.048.

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29

COYNE, CHRISTOPHER, FRANK J. FABOZZI, and UZI YAARI. "EFFECTIVE CAPITAL GAINS TAX RATES: A REPLY." National Tax Journal 44, no. 1 (March 1, 1991): 105–7. http://dx.doi.org/10.1086/ntj41788882.

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30

Smith, W. Robert, Gil B. Manzon, Jr., and Jayaraman Vijayakumar. "Tax Fairness And Effective Tax Rates: A Tale Of Two Industries." Journal of Applied Business Research (JABR) 13, no. 1 (September 8, 2011): 121. http://dx.doi.org/10.19030/jabr.v13i1.5778.

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<span>Industries with low effective tax rates could reasonably expect to suffer as a result of legislation designed to increase tax fairness. We analyzed ETRs in two such industries, banking and oil and gas, over a period of time that included two major tax law shifts. Our results suggest that legislation designed to promote tax fairness affects industries in an idiosyncratic manner.</span>

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31

Mintz, Jack M. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates." Quarterly Journal of Economics 103, no. 1 (February 1988): 225. http://dx.doi.org/10.2307/1882651.

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32

Evers, Lisa, Helen Miller, and Christoph Spengel. "Intellectual property box regimes: effective tax rates and tax policy considerations." International Tax and Public Finance 22, no. 3 (June 28, 2014): 502–30. http://dx.doi.org/10.1007/s10797-014-9328-x.

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33

Parisi, Valentino. "The determinants of Italy’s corporate tax rates: an empirical investigation." Public and Municipal Finance 5, no. 4 (December 26, 2016): 7–14. http://dx.doi.org/10.21511/pmf.05(4).2016.01.

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This paper examines the determinants of the effective corporate tax rates in Italy in the years 1998-2006. While from its inception in the early 1970s, the Italian business income tax regime changed only marginally for over twenty years, in the period between 1998 and 2006, the corporate tax system underwent two major reforms with the declared objective of simplifying the system and reducing the tax burden on firms. Therefore, from a tax policy perspective, the author believes Italy is an interesting case study. The empirical analysis is based on a strongly balanced panel with 5,134 companies that combine company accounts and firm survey data. The author employs a fixed effects panel regression to study the role of size, the debt ratio, the rate of profitability, labor productivity, the assets composition, and internationalization in explaining heterogeneity among firms and, therefore, their effective corporate tax rate. Furthermore, the author employs a quantile regression to analyze the impact of the variation in the effect of independent variables on the effective corporate tax rate at different quantiles of the distribution, thus, providing information on the degree of heterogeneity in firm behavior with the final aim of capturing non-linear effects of the independent variables on the tax rate. Keywords: effective corporate tax rates, tax heterogeneity, panel regression, Italy. JEL Classification: H25, H32

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34

Savitri, Enni. "Can effective tax rates mediate the effect of profitability and debts on income smoothing?" Problems and Perspectives in Management 17, no. 3 (July 29, 2019): 89–100. http://dx.doi.org/10.21511/ppm.17(3).2019.07.

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The management of the company must be capable of providing better financial information for the users of the financial report. The users of the financial report notice the performance of the management from the financial report. The financial report provides information related to financial positions, performance, as well as the changes in financial positions that are beneficial for decision-making. Income smoothing is generally conducted by the company to see the company’s capability and show the investors or investor candidates that the company is in stable condition in generating profits for the increase of share value and giving dividends, so that the investors are attracted to invest in that company. Income smoothing has been a debatable topic, especially among practitioners and academicians. This study analyzes both the direct and indirect effects of profitability and corporate debt on income smoothing. It also examines whether tax rates mediates the effects of profitability and debt on income smoothing. The sample consists of 12 property and real estate companies on the Indonesia Stock Exchange in 2013–2017. The sample was selected using purposive sampling technique. Data were analyzed using Partial Least Squares (PLS) analysis tool with the WarpPls application. The results show that profitability and debt, as well as effective tax rates, affect income smoothing. The effective tax rates can mediate the relationship between profitability and debt and income smoothing.

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35

Moore, Kevin B. "Effective Tax Rates and Measures of Business Size." Finance and Economics Discussion Series 2012, no. 58 (2012): 1–27. http://dx.doi.org/10.17016/feds.2012.58.

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36

Moore, Kevin B. "Effective Tax Rates and Measures of Business Size." National Tax Journal 65, no. 4 (December 2012): 841–62. http://dx.doi.org/10.17310/ntj.2012.4.06.

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37

Bricker, Jesse, Kevin B. Moore, Sarah J. Reber, and Alice Henriques Volz. "Effective Tax Rates by Income and Wealth Class." National Tax Journal 73, no. 4 (December 1, 2020): 987–1004. http://dx.doi.org/10.17310/ntj.2020.4.03.

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We use the Survey of Consumer Finances (SCF) from 1995 through 2016 to study trends in average effective tax rates across the income and wealth distribution. These average tax rates (ATRs) calculated from SCF income data are comparable to those calculated from external sources. We show that the wealthiest families have the highest ATRs, even as the income definition expands to include nontaxable sources and even though the wealthiest families are only sometimes among those with the highest annual income. However, the majority of income-producing assets held by the wealthiest are in the form of unrealized capital gains, effectively avoiding taxation. After altering the income concept to a measure of “potential income,” which incorporates changes in net worth and allows us to include untaxed increases in asset values, the wealthiest families no longer have the highest ATRs.

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38

Hyunsub Roh and Jungchan Kim. "Trends in Effective Tax Rates and their Determinants." Tax Accounting Research ll, no. 56 (June 2018): 131–48. http://dx.doi.org/10.35349/tar.2018..56.007.

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39

안성윤. "Banks' Effective Tax Rates and Bank－specific Characteristics." Global Business Administration Review 8, no. 3 (September 2011): 37–54. http://dx.doi.org/10.17092/jibr.2011.8.3.37.

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40

Kim, Jung-Chan, and Myun-Sub Roh. "Effective Tax Rates of Domestic and Multinational Firms." Accounting Information Review 37, no. 3 (September 30, 2019): 75–93. http://dx.doi.org/10.29189/kaiaair.37.3.04.

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41

Egger, Peter, Simon Loretz, Michael Pfaffermayr, and Hannes Winner. "Bilateral effective tax rates and foreign direct investment." International Tax and Public Finance 16, no. 6 (September 23, 2008): 822–49. http://dx.doi.org/10.1007/s10797-008-9092-x.

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42

Stamatopoulos, Ioannis, Stamatina Hadjidema, and Konstantinos Eleftheriou. "Explaining corporate effective tax rates: Evidence from Greece." Economic Analysis and Policy 62 (June 2019): 236–54. http://dx.doi.org/10.1016/j.eap.2019.03.004.

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43

Saka, Chika, Tomoki Oshika, and Masayuki Jimichi. "Visualization of tax avoidance and tax rate convergence." Meditari Accountancy Research 27, no. 5 (October 7, 2019): 695–724. http://dx.doi.org/10.1108/medar-02-2018-0298.

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Purpose This study aims to explore the evidence of the probability of firms’ tax avoidance and the downward convergence trend of national statutory tax rates and firms’ effective tax rates. Design/methodology/approach This research employs exploratory data analysis using interactive data manipulation and visualization tools, namely, R with SparkR, dplyr, ggplot2 and googleVis (GeoChart and Motion Chart) packages. This analysis is based on the world-scale accounting data of all listed firms from 148 countries spanning 30 years. Findings The results reveal the following: three types of evidences on probability of firms’ tax avoidance, showing a non-random distribution of firms’ effective tax rates and return on assets, cross-sectional variation of firms’ effective tax rates in each country, and the trend of difference between effective tax rates and statutory tax rates, and the downward convergence trend of statutory tax rates and firms’ effective tax rates. Practical implications The results highlight the prominent issues of world-scale tax avoidance and tax rate competition and facilitate a collaborative discussion between laymen and professionals using objective evidence. Originality/value A novel methodology is adopted through the visualization of world-scale accounting data, which can facilitate a new perspective, revealing unexpected patterns and trends in otherwise hidden information. This study also highlights the importance of global consideration of firms’ tax avoidance and tax rate competition, using objective evidence.

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44

Hyunsub Roh, 김미경, and 김정호. "An Evaluation of Alternative Measures of Tax Avoidance Using Effective Tax Rates." Korea International Accounting Review ll, no. 45 (October 2012): 1–22. http://dx.doi.org/10.21073/kiar.2012..45.001.

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45

Bretschger, Lucas, and Frank Hettich. "Globalization and International Tax Competition: Empirical Evidence Based on Effective Tax Rates." Journal of Economic Integration 20, no. 3 (September 15, 2005): 530–42. http://dx.doi.org/10.11130/jei.2005.20.3.530.

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46

Jasrial, Jasrial, Susy Puspitasari, and Ali Muktiyanto. "Earnings Management, Effective Tax Rate (ETR) and Book-Tax Gap (BTG)." Accounting and Finance Review (AFR) Vol. 3 (1) Jan-Mar 2018 3, no. 1 (March 10, 2018): 33–43. http://dx.doi.org/10.35609/afr.2018.3.1(5).

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Objective - This research examines the effect of company size, changes in out-cash flow, return on assets, conservatism, and profit levelling on earnings management. Methodology/Technique - The results of this research show that banking capital structure, capital intensity, intensity of inventory, and intensity of R & D have a significant impact on effective tax rates. Further, the results also show that, with respect to the non-banking sector, R & D expenditure contributes significantly to effective tax rates. Simultaneously, earnings management and effective tax rates, as well as other factors, also have an effect on book tax gap. Findings - This study shows that profit management has a significantly positive effect on book tax gap, and effective tax rates has a significant negative effects o book tax gap. In terms of the non-banking sector, earnings management and effective tax rate have no effect on book tax gap. Deferred tax expenses have a lower capability to detect earnings management than accrual, in both the banking and non-banking sector. Novelty - The study of management capabilities optimizes the role of book tax gap and effective tax rate for earning management. Both tax management and earnings management are closely related to behavior management in managing a company based on the agency theory. Furthermore, the study identifies a relationship between earnings management and book tax gap. Type of Paper: Empirical Keywords: Book Tax Gap; Effective Tax Rate; Earnings Management; Accrual Total; Indonesia. JEL Classification: H26, H29.

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47

DeZoort, F. Todd, Troy J. Pollard, and Edward J. Schnee. "A Study of Perceived Ethicality of Low Corporate Effective Tax Rates." Accounting Horizons 32, no. 1 (October 1, 2017): 87–104. http://dx.doi.org/10.2308/acch-51935.

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SYNOPSIS U.S. corporations have the ability to avoid paying domestic taxes to achieve an effective tax rate that is much lower than the statutory federal tax rate. This study evaluates the extent that individuals differ in their attitudes about the ethicality of corporations avoiding domestic taxes to achieve low effective tax rates. We also examine the extent to which the specific tax avoidance method used by corporations to access a low effective tax rate affects perceived ethicality. Eighty-two members of the general public and 112 accountants participated in an experiment with two participant groups and three tax avoidance methods manipulated randomly between subjects. The results indicate a significant interaction between participant group and tax avoidance method, with the general public considering shifting profits out of the country to achieve a low effective tax rate to be highly unethical, while the accountants find tax avoidance from carrying forward prior operating losses to be highly ethical. Further, mediation analysis indicates that perceived fairness and legality mediate the effects of participant type on perceived ethicality. Mediation analysis also reveals that sense of fairness and legality mediate the link between tax avoidance method and perceived ethicality. We conclude by considering the study's policy, practice, and research implications.

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48

Amusa, HA. "A macroeconomic approach to estimating effective tax rates in South Africa." South African Journal of Economic and Management Sciences 7, no. 1 (July 23, 2004): 117–31. http://dx.doi.org/10.4102/sajems.v7i1.1432.

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Using data contained in South Africa's national accounts and revenue statistics, this paper constructs time-series of effective tax rates for consumption, capital income, and labour income. The macroeconomic approach allows for a detailed breakdown of tax revenue accruing to general government and the corresponding aggregate tax bases. The methodology used also yields effective rate estimates that can be considered as being consistent with tax distortions faced by a representative economic agent within a general equilibrium framework. Correlation analysis reveals that savings (as a percentage of GDP) is negatively correlated with both capital income and labour income tax rates. Investment (as a percentage of GDP) is positively correlated with the capital income tax rate, an outcome suggestive of the direct relationship between volatile capital inflows into South Africa and capital tax revenue

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49

Bustos-Contell, Elisabeth, Salvador Climent-Serrano, and Gregorio Labatut-Serer. "Tax Incentives: An Effective Mechanism to Achieve EU Harmonization?" Journal of Business Accounting and Finance Perspectives 2, no. 2 (February 16, 2020): 1. http://dx.doi.org/10.35995/jbafp2020012.

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For decades, European Union (EU) wide corporate tax harmonization has been sought to eradicate business relocation for tax reasons. It is hoped that this harmonization will ensure that companies pay taxes in the countries where they operate. One mechanism that countries use to achieve this harmonization is tax incentives. Yet each country establishes its own incentive structure, according to its statutory tax rate. This study analyzes the effective tax burden in the initial 15 EU member states between 2006 and 2014 to identify significant differences that prevent tax harmonization across these countries. The statutory and effective tax rates are used to evaluate the tax burden. The net tax incentives and disincentives are also considered. The analysis shows that between 2006 and 2014, these 15 member states used tax incentives to close the gaps among these countries’ tax burdens. Countries with above-average effective tax rates offered greater tax incentives than countries with below-average effective tax rates. However, though these tax policies reduced the gap in the tax burden, harmonization of the effective tax rate was not achieved during the study period.

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50

Enis, Charles R., and Leroy F. Christ. "Implications of Phase-Outs on Individual Marginal Tax Rates." Journal of the American Taxation Association 21, no. 1 (March 1, 1999): 45–72. http://dx.doi.org/10.2308/jata.1999.21.1.45.

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The goal of this paper is to show the behavior of effective marginal tax rates relative to statutory marginal tax rates within the rate structure of the present federal income tax regime. Understanding the behavior of effective marginal rates is important as these rates are a significant component of tax planning and decision making. Statutory marginal tax rates are explicitly stated in published rate schedules. Various deductions, exemptions and credits involved in determining the tax liability are phased out as gross income increases. These restrictions result in effective marginal tax rates that can exceed respective statutory rates. Substantial divergence between effective and statutory rates can occur when multiple phase-out provisions overlap and interact. This study develops an algebraic model using tax return information that converts statutory to effective marginal rates. Policy implications concerning simplifying the effective rate structure are also discussed.

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