This study examines the moderating effect of the board of directors in the relationship
between tax planning and firm value. Focusing on a sample of 105 European firms during …

This paper shows that OECD's Pillar Two may increase employment and investment in low-
tax countries due to the Substance-based Income Exclusion (SBIE). The SBIE allows to tax …

In this paper, I investigate the determinants of firm-specific corporate tax rates for
nonfinancial companies listed on the Bucharest Stock Exchange over a twelve-year period …

This study provides a survey on corporate taxes around the world. Our analysis has three
main objectives. First, we collect tax data and calculate (forward-looking) effective tax …

This paper provides a review of the concept of user cost and its determinants. Particular
attention is given to the influence of taxation. The concept of user cost relates to the rental …

This paper establishes the biggest existing data set on R&D tax incentives, covering 106
countries annually between 1996 and 2012. We formulate two combined measures of tax …

How much companies pay in corporate income taxes is often better captured by effective tax
rates (ETRs) rather than by statutory ones. Economists further distinguish between those …

This study evaluates Japan's corporate tax reforms in the 2010 s by estimating the effective
average tax rate (EATR) and effective marginal tax rate (EMTR), common methods for …

Effective tax rates (ETRs) estimated from the income statement data of multinational
corporations (MNCs) are useful for comparing MNCs' corporate income taxation across …

This paper uses an Italian firm-level panel data-set over the period 1994–2006 to investigate
the nexus between corporate taxation and investment. Studying the effects of corporate …