Non-Linearity in Determinants of Corporate Effective Tax Rate: Further Evidence from Nigeria

Yinka Mashood Salaudeen* and Rafiu Olayinka Akano
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Yinka Mashood Salaudeen*: Department of Accounting, University of Abuja, Abuja, Nigeria
Rafiu Olayinka Akano: Department of Statistics, University of Abuja, Abuja, Nigeria

International Journal of Economics and Financial Research, 2018, vol. 4, issue 3, 56-63

Abstract: This study employs quantile regression analysis to examine possible non-linearity in the determinants of corporate effective tax rate (ETR). The results generally indicate that the examined determinants have significant impact on ETR along the decides and confirm non-linearity in the distribution of ETR. Firm size, firm leverage and inventory intensity are most influential variables while capital intensity and profitability are fairly influential across the ETR of firms. However, tax expert, firm size and inventory intensity are the most influential for firms with lower ETR. The study also confirms that large firms enjoy political clout but smaller firms are also able to reduce their fiscal pressure. The influence of human controllable factors is also evident in the study.

Keywords: Quartile regression; Non-linearity; Effective tax rate, Nigeria. (search for similar items in EconPapers)
Date: 2018
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