Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data

@inproceedings{Gupta1997DeterminantsOT,
  title={Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data},
  author={Sanjay Kumar Gupta and Kaye J. Newberry},
  year={1997}
}
Abstract Based on micro-level longitudinal data spanning the Tax Reform Act of 1986 (TRA86), our study's results suggest that ETRs are not associated with firm size when the relation is examined over time with firms having longer histories. However, results show that ETRs are associated with a firm's capital structure, asset mix, and performance, and that some of these associations continued after TRA86. These findings call into question the tendency of interest groups to focus simply on firm… CONTINUE READING

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