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View article: Bank Size and Effective Tax Rates. Evidence from the U.S. Banks
Bank Size and Effective Tax Rates. Evidence from the U.S. Banks Open
View article: Effective Tax Rates and Firm Size under Turnover Tax: Evidence from a Natural Experiment on SMEs
Effective Tax Rates and Firm Size under Turnover Tax: Evidence from a Natural Experiment on SMEs Open
Taking advantage of Romania’s compulsory and unique presumptive tax system (turnover tax) for the smallest of the small- and medium-sized enterprises (SMEs), which unequivocally allows grouping the companies into two subsamples according t…
View article: Bank Size and Effective Tax Rates. Evidence from the U.S. Banks
Bank Size and Effective Tax Rates. Evidence from the U.S. Banks Open
View article: Effective tax rates for bank entities across European Union. The role of loan loss provisions
Effective tax rates for bank entities across European Union. The role of loan loss provisions Open
The paper investigates the impact of loan loss provisions (LLPs) on bank-specific effective tax rates (ETRs) using data of 2943 banks from European Union during 2007-2014.As control variables we used size, equity, fixed assets and return o…
View article: Taxes for the People or for the Government? A Global Governance Perspective
Taxes for the People or for the Government? A Global Governance Perspective Open
View article: Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies
Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies Open
The paper investigates the impact of overall firm-specific tax-mix on firm performance for Romanian listed companies during the 2000–2011 period. By overall tax-mix, we mean all public finance-related liabilities borne by a company, thus i…
View article: The Sustainability of Public Finances in Republic of Moldova Under EU Fiscal Rules
The Sustainability of Public Finances in Republic of Moldova Under EU Fiscal Rules Open
This paper analyses public finances sustainability in the Republic of Moldova under the European Union fiscal rules, by estimating the structural budget balance indicator using a three steps methodology. We concluded that, except for 2009,…
View article: TAX PAYMENTS DETERMINANTS IN ROMANIA
TAX PAYMENTS DETERMINANTS IN ROMANIA Open
Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Excha…