What Determine the Corporate Tax Rates During the COVID-19? Evidence From 113 Countries
Fiscal policy implications become an important tool to soften the negative consequences of the COVID-19 pandemic. Given this backdrop, this paper analyses the drivers of corporate tax rates during the COVID-19 pandemic (i.e., in 2020 and 2021). The results from 113 advanced and developing economies...
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| Main Authors: | , , |
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| Format: | Book |
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Frontiers Media S.A.,
2022-01-01T00:00:00Z.
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