Long-run effective corporate income tax rates in banks: A case of the Republic of Serbia
The effective tax rate (ETR) is one of the most widely used measures of corporate income tax burdens. Although it is usually calculated at the annual level, the concept of long-run ETRs became popular in the last decade. The objectives of the paper are the comparison of annual and long-run ETRs in b...
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| Format: | Article |
| Language: | English |
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Association of Serbian Banks
2019-01-01
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| Series: | Bankarstvo |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2019/1451-43541903012V.pdf |