| Autor: |
Boudewijn Janssen |
| Přispěvatelé: |
Accounting & Information Management, RS: FdR IC Fiscale vraagstukken, RS: GSBE, RS: GSBE METEOR T5 |
| Jazyk: |
angličtina |
| Rok vydání: |
2005 |
| Předmět: |
|
| Zdroj: |
De Economist, 153(1), 47-66. Springer |
| ISSN: |
0013-063X |
| Popis: |
This paper investigates the actual size of tax incentives granted to Dutch companies by using financial statement data for 1592 companies for the 1994--1999 period. Empirical results indicate that Dutch effective tax rates do not differ much from statutory tax rates. Although capital intensity is negatively associated with effective tax rates, only a small portion of the variance in effective tax rates can be explained. This indicates that the actual size of tax incentives granted to companies in the Netherlands is quite small. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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