Matches in SemOpenAlex for { <https://semopenalex.org/work/W1552873837> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W1552873837 abstract "The Paper Examines the Determinants of Variations in the Effective Average Tax Rate Among Canadian Manufacturing Industry. It Replicates a Previous Study (Salamon and Siegfried, 1977) on the Us Corporate Tax Which Has Found Relationships Between the Economic Structure and Tax Avoidance Rates. Some Methodological Problems in the Study Are Identified, Which Raise Doubts About Their Conclusions. It Is Shown That Effective Tax Rates Fluctuate Substantially over Time and That the Results May Be Sensitive to the Year Selected for Analysis. As a Consequence, Tax Avoidance Rates Are Regressed Against a Number of Independent Variables in Two Different Years: 1974 and 1979. the Overall Weakness of the Relationship Is Striking. with Our Best Measure of the Tax Avoidance Rate, Two Out of Twelve Variables Are Significant in 1974 and One in 1979. There Findings Suggest That the Corporate Income Tax May Not Be As Important an Instrument of Industrial Policy As It Is Sometimes Claimed to Be." @default.
- W1552873837 created "2016-06-24" @default.
- W1552873837 creator A5000304002 @default.
- W1552873837 creator A5030998554 @default.
- W1552873837 date "1986-01-01" @default.
- W1552873837 modified "2023-09-23" @default.
- W1552873837 title "The Political Economy of Taxation: the Corporate Income Tax and the Canadian Manufacturing Industry" @default.
- W1552873837 hasPublicationYear "1986" @default.
- W1552873837 type Work @default.
- W1552873837 sameAs 1552873837 @default.
- W1552873837 citedByCount "1" @default.
- W1552873837 crossrefType "posted-content" @default.
- W1552873837 hasAuthorship W1552873837A5000304002 @default.
- W1552873837 hasAuthorship W1552873837A5030998554 @default.
- W1552873837 hasConcept C100001284 @default.
- W1552873837 hasConcept C111326686 @default.
- W1552873837 hasConcept C113216237 @default.
- W1552873837 hasConcept C144133560 @default.
- W1552873837 hasConcept C162324750 @default.
- W1552873837 hasConcept C165786947 @default.
- W1552873837 hasConcept C17744445 @default.
- W1552873837 hasConcept C199539241 @default.
- W1552873837 hasConcept C2779755355 @default.
- W1552873837 hasConcept C2779836051 @default.
- W1552873837 hasConcept C51303962 @default.
- W1552873837 hasConcept C514942387 @default.
- W1552873837 hasConcept C551662922 @default.
- W1552873837 hasConcept C556758197 @default.
- W1552873837 hasConcept C74939039 @default.
- W1552873837 hasConcept C94625758 @default.
- W1552873837 hasConceptScore W1552873837C100001284 @default.
- W1552873837 hasConceptScore W1552873837C111326686 @default.
- W1552873837 hasConceptScore W1552873837C113216237 @default.
- W1552873837 hasConceptScore W1552873837C144133560 @default.
- W1552873837 hasConceptScore W1552873837C162324750 @default.
- W1552873837 hasConceptScore W1552873837C165786947 @default.
- W1552873837 hasConceptScore W1552873837C17744445 @default.
- W1552873837 hasConceptScore W1552873837C199539241 @default.
- W1552873837 hasConceptScore W1552873837C2779755355 @default.
- W1552873837 hasConceptScore W1552873837C2779836051 @default.
- W1552873837 hasConceptScore W1552873837C51303962 @default.
- W1552873837 hasConceptScore W1552873837C514942387 @default.
- W1552873837 hasConceptScore W1552873837C551662922 @default.
- W1552873837 hasConceptScore W1552873837C556758197 @default.
- W1552873837 hasConceptScore W1552873837C74939039 @default.
- W1552873837 hasConceptScore W1552873837C94625758 @default.
- W1552873837 hasLocation W15528738371 @default.
- W1552873837 hasOpenAccess W1552873837 @default.
- W1552873837 hasPrimaryLocation W15528738371 @default.
- W1552873837 hasRelatedWork W1485668095 @default.
- W1552873837 hasRelatedWork W1504380504 @default.
- W1552873837 hasRelatedWork W1601487545 @default.
- W1552873837 hasRelatedWork W1603623939 @default.
- W1552873837 hasRelatedWork W2038417876 @default.
- W1552873837 hasRelatedWork W2045304404 @default.
- W1552873837 hasRelatedWork W2053744900 @default.
- W1552873837 hasRelatedWork W2080514894 @default.
- W1552873837 hasRelatedWork W2120047216 @default.
- W1552873837 hasRelatedWork W2147642086 @default.
- W1552873837 hasRelatedWork W2152698723 @default.
- W1552873837 hasRelatedWork W2187885206 @default.
- W1552873837 hasRelatedWork W2281262898 @default.
- W1552873837 hasRelatedWork W2587491781 @default.
- W1552873837 hasRelatedWork W2613706506 @default.
- W1552873837 hasRelatedWork W3121259525 @default.
- W1552873837 hasRelatedWork W3123434725 @default.
- W1552873837 hasRelatedWork W3125703296 @default.
- W1552873837 hasRelatedWork W3138737779 @default.
- W1552873837 hasRelatedWork W2885608026 @default.
- W1552873837 isParatext "false" @default.
- W1552873837 isRetracted "false" @default.
- W1552873837 magId "1552873837" @default.
- W1552873837 workType "article" @default.