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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8763687/ https://www.ncbi.nlm.nih.gov/pubmed/35059384 http://dx.doi.org/10.3389/fpubh.2021.816561 |