The relationship between the effective tax rate and the nominal rate
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/16686 |
Resumo: | The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax. |
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The relationship between the effective tax rate and the nominal rateNominal tax rateEffective tax rateIncome taxTax managementThe main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax.Universidad Nacional Autónoma de México2018-10-16T11:49:10Z2018-01-01T00:00:00Z20182018-10-16T12:48:48Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/16686eng0186-104210.22201/fca.24488410e.2018.1609Dias, P. J. V. L.Reis, P. M. G.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:54:26Zoai:repositorio.iscte-iul.pt:10071/16686Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:27:28.202660Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The relationship between the effective tax rate and the nominal rate |
title |
The relationship between the effective tax rate and the nominal rate |
spellingShingle |
The relationship between the effective tax rate and the nominal rate Dias, P. J. V. L. Nominal tax rate Effective tax rate Income tax Tax management |
title_short |
The relationship between the effective tax rate and the nominal rate |
title_full |
The relationship between the effective tax rate and the nominal rate |
title_fullStr |
The relationship between the effective tax rate and the nominal rate |
title_full_unstemmed |
The relationship between the effective tax rate and the nominal rate |
title_sort |
The relationship between the effective tax rate and the nominal rate |
author |
Dias, P. J. V. L. |
author_facet |
Dias, P. J. V. L. Reis, P. M. G. |
author_role |
author |
author2 |
Reis, P. M. G. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Dias, P. J. V. L. Reis, P. M. G. |
dc.subject.por.fl_str_mv |
Nominal tax rate Effective tax rate Income tax Tax management |
topic |
Nominal tax rate Effective tax rate Income tax Tax management |
description |
The main goal of this investigation is to understand the relationship between the nominal rate and the effective tax rate and to evaluate if the differences between them depend on the value of the nominal rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark, Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is positively related to the nominal rate. The effective tax rate was calculated through the ratio between the value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate increases equally but with a slower growth. This relationship is softened if we take into account the value of the nominal tax rate, which shows that companies have the ability to manage the results in order to increase savings in tax. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-10-16T11:49:10Z 2018-01-01T00:00:00Z 2018 2018-10-16T12:48:48Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/16686 |
url |
http://hdl.handle.net/10071/16686 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0186-1042 10.22201/fca.24488410e.2018.1609 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidad Nacional Autónoma de México |
publisher.none.fl_str_mv |
Universidad Nacional Autónoma de México |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799134837758492672 |