Computing effective corporate tax rates: comparisons and results

By G. Nicodème. 2001

120 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/91cd327fcd05fb896935c43caaf1a76c2419ad5e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

1. A. Bénassy-Quéré
2. Michael P. Devereux
3. Lionel Fontagné
4. Simon Loretz
5. A. Lahrèche-Révil
6. Alexander Klemm
7. Axel Dreher
8. Ruud A. De Mooij

Citations in the corpus

• How Does FDI React to Corporate Taxation? (2005, background): “In addition, apparent corporate tax rates seem to be cyclical (Nicodème, 2001), meaning that changes in apparent tax rates could be endogenous to FDI inflows.”
• WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013, methodology): “Several papers use a set of indices created by Quinn (1997) which attempt 13The micro-based effective tax rates calculated by Nicodème (2001) are defined as the country averages of corporate taxes paid in relation to corporate profits and are therefore backward-looking in their nature. to measure…”