FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2045832946> ?p ?o ?g. }

• W2045832946 endingPage "228" @default.
• W2045832946 startingPage "214" @default.
• W2045832946 abstract "In this paper, we study the determinants of the effective tax rate (ETR) for corporate taxation for listed companies in the BRIC countries: Brazil, Russia, India, and China. We use a panel of 3,565 companies over the period 2000-2009, and we apply the generalized method of moments estimator for dynamic panel data. The results show that the ETR for one year depends on the tax burden borne the previous year. The only variable that is significant in all the BRIC countries is inventory intensity. Firm size, leverage, and profitability affect the tax burden in three of the four countries considered but with certain differences." @default.
• W2045832946 created "2016-06-24" @default.
• W2045832946 creator A5040398997 @default.
• W2045832946 creator A5085782433 @default.
• W2045832946 date "2014-05-01" @default.
• W2045832946 modified "2023-10-16" @default.
• W2045832946 title "Determinants of the Effective Tax Rate in the BRIC Countries" @default.
• W2045832946 cites W1497376501 @default.
• W2045832946 cites W1538401704 @default.
• W2045832946 cites W1969435814 @default.
• W2045832946 cites W1974343827 @default.
• W2045832946 cites W1978602904 @default.
• W2045832946 cites W1989608411 @default.
• W2045832946 cites W1989837005 @default.
• W2045832946 cites W1993019414 @default.
• W2045832946 cites W2005977025 @default.
• W2045832946 cites W2025610165 @default.
• W2045832946 cites W2040954776 @default.
• W2045832946 cites W2067397155 @default.
• W2045832946 cites W2080514894 @default.
• W2045832946 cites W2137669226 @default.
• W2045832946 cites W2139007924 @default.
• W2045832946 cites W2155760689 @default.
• W2045832946 cites W2166107875 @default.
• W2045832946 cites W2333935603 @default.
• W2045832946 cites W3123112712 @default.
• W2045832946 cites W3123452386 @default.
• W2045832946 cites W3123545124 @default.
• W2045832946 cites W3124063746 @default.
• W2045832946 cites W3124171564 @default.
• W2045832946 cites W3125782185 @default.
• W2045832946 cites W4253413861 @default.
• W2045832946 cites W2053095336 @default.
• W2045832946 doi "https://doi.org/10.2753/ree1540-496x5003s313" @default.
• W2045832946 hasPublicationYear "2014" @default.
• W2045832946 type Work @default.
• W2045832946 sameAs 2045832946 @default.
• W2045832946 citedByCount "29" @default.
• W2045832946 countsByYear W20458329462015 @default.
• W2045832946 countsByYear W20458329462016 @default.
• W2045832946 countsByYear W20458329462017 @default.
• W2045832946 countsByYear W20458329462018 @default.
• W2045832946 countsByYear W20458329462019 @default.
• W2045832946 countsByYear W20458329462020 @default.
• W2045832946 countsByYear W20458329462021 @default.
• W2045832946 countsByYear W20458329462022 @default.
• W2045832946 countsByYear W20458329462023 @default.
• W2045832946 crossrefType "journal-article" @default.
• W2045832946 hasAuthorship W2045832946A5040398997 @default.
• W2045832946 hasAuthorship W2045832946A5085782433 @default.
• W2045832946 hasConcept C10138342 @default.
• W2045832946 hasConcept C105795698 @default.
• W2045832946 hasConcept C121087249 @default.
• W2045832946 hasConcept C129361004 @default.
• W2045832946 hasConcept C139719470 @default.
• W2045832946 hasConcept C144133560 @default.
• W2045832946 hasConcept C149782125 @default.
• W2045832946 hasConcept C153083717 @default.
• W2045832946 hasConcept C162324750 @default.
• W2045832946 hasConcept C166957645 @default.
• W2045832946 hasConcept C185429906 @default.
• W2045832946 hasConcept C187736073 @default.
• W2045832946 hasConcept C191935318 @default.
• W2045832946 hasConcept C205649164 @default.
• W2045832946 hasConcept C2778750123 @default.
• W2045832946 hasConcept C2780888560 @default.
• W2045832946 hasConcept C33923547 @default.
• W2045832946 hasConcept C50522688 @default.
• W2045832946 hasConcept C556758197 @default.
• W2045832946 hasConcept C6422946 @default.
• W2045832946 hasConcept C83864248 @default.
• W2045832946 hasConceptScore W2045832946C10138342 @default.
• W2045832946 hasConceptScore W2045832946C105795698 @default.
• W2045832946 hasConceptScore W2045832946C121087249 @default.
• W2045832946 hasConceptScore W2045832946C129361004 @default.
• W2045832946 hasConceptScore W2045832946C139719470 @default.
• W2045832946 hasConceptScore W2045832946C144133560 @default.
• W2045832946 hasConceptScore W2045832946C149782125 @default.
• W2045832946 hasConceptScore W2045832946C153083717 @default.
• W2045832946 hasConceptScore W2045832946C162324750 @default.
• W2045832946 hasConceptScore W2045832946C166957645 @default.
• W2045832946 hasConceptScore W2045832946C185429906 @default.
• W2045832946 hasConceptScore W2045832946C187736073 @default.
• W2045832946 hasConceptScore W2045832946C191935318 @default.
• W2045832946 hasConceptScore W2045832946C205649164 @default.
• W2045832946 hasConceptScore W2045832946C2778750123 @default.
• W2045832946 hasConceptScore W2045832946C2780888560 @default.
• W2045832946 hasConceptScore W2045832946C33923547 @default.
• W2045832946 hasConceptScore W2045832946C50522688 @default.
• W2045832946 hasConceptScore W2045832946C556758197 @default.
• W2045832946 hasConceptScore W2045832946C6422946 @default.
• W2045832946 hasConceptScore W2045832946C83864248 @default.
• W2045832946 hasIssue "sup3" @default.
• W2045832946 hasLocation W20458329461 @default.
• W2045832946 hasOpenAccess W2045832946 @default.
• W2045832946 hasPrimaryLocation W20458329461 @default.
• W2045832946 hasRelatedWork W2072919593 @default.
• W2045832946 hasRelatedWork W2161577330 @default.

• next