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Dias, P. J. V. L. & Reis, P. M. G. (2018). The relationship between the effective tax rate and the nominal rate. Contaduría y Administración. 63 (2)

P. J. Dias and P. M. Reis,  "The relationship between the effective tax rate and the nominal rate", in Contaduría y Administración, vol. 63, no. 2, 2018

@article{dias2018_1722100308588,
	author = "Dias, P. J. V. L. and Reis, P. M. G.",
	title = "The relationship between the effective tax rate and the nominal rate",
	journal = "Contaduría y Administración",
	year = "2018",
	volume = "63",
	number = "2",
	doi = "10.22201/fca.24488410e.2018.1609",
	url = "http://www.cya.unam.mx/index.php/cya"
}

TY  - JOUR
TI  - The relationship between the effective tax rate and the nominal rate
T2  - Contaduría y Administración
VL  - 63
IS  - 2
AU  - Dias, P. J. V. L.
AU  - Reis, P. M. G.
PY  - 2018
SN  - 0186-1042
DO  - 10.22201/fca.24488410e.2018.1609
UR  - http://www.cya.unam.mx/index.php/cya
AB  - The main goal of this investigation is to understand the relationship between the nominal rate and
the effective tax rate and to evaluate if the differences between them depend on the value of the nominal
rate. Based on a sample of 1,530 companies from 5 countries members of the European Union (Denmark,
Slovenia, Finland, Luxembourg and the United Kingdom) there’s evidence that the effective tax rate is
positively related to the nominal rate. The effective tax rate was calculated through the ratio between the
value of the tax paid over the result before tax. When the nominal tax rate increases, the effective rate
increases equally but with a slower growth. This relationship is softened if we take into account the value
of the nominal tax rate, which shows that companies have the ability to manage the results in order to
increase savings in tax.
ER  -