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An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators [PDF]

open access: yes
This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank ...
Claudius Schmidt-Faber
core  

Effective tax rate (ETR) measures: alternatives and their validity [PDF]

open access: yes
Corporate tax related empirical research often uses effective tax rates to investigate cross-sectional differences in the tax attributes of companies.
Janssen,B.
core   +1 more source

Use of Credit Cards by Orthopedic Surgeons: Evaluating the Pros and Cons. [PDF]

open access: yesJ Orthop Case Rep
Kale S, Bijlani N, Gehlot O, Shyam A.
europepmc   +1 more source

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