Economics at your fingertips  

Explaining corporate effective tax rates: Evidence from Greece

Ioannis Stamatopoulos, Stamatina Hadjidema and Konstantinos Eleftheriou ()

Economic Analysis and Policy, 2019, vol. 62, issue C, 236-254

Abstract: This paper examines the determinants of the variability in corporate effective tax rates before and during the financial crisis in Greece, a country that was, and still is, at the core of the European Union’s agenda. Analyzing firm-level data for the period 2000–2014, we find strong evidence that specific firm characteristics including firm size, financial leverage, capital and inventory intensity influence the level of corporate effective tax rates. Our results also indicate that corporate effective tax rates increased in the period after the beginning of the financial crisis, while their association with some firm-specific characteristics was also affected.

Keywords: Corporate taxation; Financial crisis; Greece; Tax determinants (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Economic Analysis and Policy is currently edited by Clevo Wilson

More articles in Economic Analysis and Policy from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Page updated 2019-10-15
Handle: RePEc:eee:ecanpo:v:62:y:2019:i:c:p:236-254