{"id":"https://openalex.org/W4322102201","doi":"https://doi.org/10.1016/j.ecosys.2023.101079","title":"Institutional determinants of the effective tax rate in G7 and BRIC countries","display_name":"Institutional determinants of the effective tax rate in G7 and BRIC countries","publication_year":2023,"publication_date":"2023-02-26","ids":{"openalex":"https://openalex.org/W4322102201","doi":"https://doi.org/10.1016/j.ecosys.2023.101079"},"language":"en","primary_location":{"id":"doi:10.1016/j.ecosys.2023.101079","doi":"https://doi.org/10.1016/j.ecosys.2023.101079","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ecosys.2023.101079","pdf_url":null,"source":{"id":"https://openalex.org/S206007305","display_name":"Economic Systems","issn_l":"0939-3625","issn":["0939-3625","1878-5433"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Systems","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1016/j.ecosys.2023.101079","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085782433","display_name":"Elena Fern\u00e1ndez Rodr\u00edguez","orcid":"https://orcid.org/0000-0003-4708-4881","observed_orcids":["https://orcid.org/0000-0003-4708-4881"]},"institutions":[{"id":"https://openalex.org/I165339363","display_name":"Universidad de Oviedo","ror":"https://ror.org/006gksa02","country_code":"ES","type":"education","lineage":["https://openalex.org/I165339363"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Elena Fern\u00e1ndez-Rodr\u00edguez","raw_affiliation_strings":["Department of Accounting, University of Oviedo, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Oviedo, Spain","institution_ids":["https://openalex.org/I165339363"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029118856","display_name":"Roberto Garc\u00eda Fern\u00e1ndez","orcid":"https://orcid.org/0000-0002-7725-2228","observed_orcids":["https://orcid.org/0000-0002-7725-2228"]},"institutions":[{"id":"https://openalex.org/I165339363","display_name":"Universidad de Oviedo","ror":"https://ror.org/006gksa02","country_code":"ES","type":"education","lineage":["https://openalex.org/I165339363"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Roberto Garc\u00eda-Fern\u00e1ndez","raw_affiliation_strings":["Department of Accounting, University of Oviedo, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Oviedo, Spain","institution_ids":["https://openalex.org/I165339363"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040398997","display_name":"Antonio Manuel Mart\u00ednez Arias","orcid":"https://orcid.org/0000-0002-5755-8131","observed_orcids":["https://orcid.org/0000-0002-5755-8131"]},"institutions":[{"id":"https://openalex.org/I165339363","display_name":"Universidad de Oviedo","ror":"https://ror.org/006gksa02","country_code":"ES","type":"education","lineage":["https://openalex.org/I165339363"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Antonio Mart\u00ednez-Arias","raw_affiliation_strings":["Department of Accounting, University of Oviedo, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Oviedo, Spain","institution_ids":["https://openalex.org/I165339363"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5029118856"],"corresponding_institution_ids":["https://openalex.org/I165339363"],"apc_list":{"value":1740,"currency":"USD","value_usd":1740},"apc_paid":{"value":1740,"currency":"USD","value_usd":1740},"fwci":7.5722,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.96845426,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"47","issue":"2","first_page":"101079","last_page":"101079"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/effective-corporate-tax-rate","display_name":"effective corporate tax rate","score":0.878000020980835},{"id":"https://openalex.org/keywords/institutional-determinants","display_name":"institutional determinants","score":0.878000020980835},{"id":"https://openalex.org/keywords/statutory-tax-rates","display_name":"statutory tax rates","score":0.7540000081062317},{"id":"https://openalex.org/keywords/government-effectiveness","display_name":"government effectiveness","score":0.9890000224113464},{"id":"https://openalex.org/keywords/regulatory-quality","display_name":"regulatory quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/rule-of-law","display_name":"rule of law","score":1.0},{"id":"https://openalex.org/keywords/open-markets","display_name":"open markets","score":0.9020000100135803},{"id":"https://openalex.org/keywords/control-of-corruption","display_name":"corruption control","score":0.9909999966621399},{"id":"https://openalex.org/keywords/economic-freedom","display_name":"economic freedom","score":1.0},{"id":"https://openalex.org/keywords/g7-countries","display_name":"G7 countries","score":0.7570000290870667},{"id":"https://openalex.org/keywords/bric-countries","display_name":"BRIC countries","score":0.9860000014305115},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6589999794960022},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C2778750123","wikidata":"https://www.wikidata.org/wiki/Q833202","display_name":"BRIC","level":3,"score":0.9521350264549255},{"id":"https://openalex.org/C114350782","wikidata":"https://www.wikidata.org/wiki/Q12638","display_name":"Gross domestic product","level":2,"score":0.5695332884788513},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5304505228996277},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4974401295185089},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4852704703807831},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.4835221767425537},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.47687846422195435},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.43724191188812256},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4291520416736603},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.42154765129089355},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4192248582839966},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.41280362010002136},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.3113291561603546},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.1827557384967804},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.1173124611377716},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.ecosys.2023.101079","doi":"https://doi.org/10.1016/j.ecosys.2023.101079","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ecosys.2023.101079","pdf_url":null,"source":{"id":"https://openalex.org/S206007305","display_name":"Economic Systems","issn_l":"0939-3625","issn":["0939-3625","1878-5433"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Systems","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ecosys:v:47:y:2023:i:2:s0939362523000080","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0939362523000080","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.ecosys.2023.101079","doi":"https://doi.org/10.1016/j.ecosys.2023.101079","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ecosys.2023.101079","pdf_url":null,"source":{"id":"https://openalex.org/S206007305","display_name":"Economic Systems","issn_l":"0939-3625","issn":["0939-3625","1878-5433"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economic Systems","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[{"id":"https://openalex.org/G1057443107","display_name":null,"funder_award_id":"PAPI-20-EMERG-10","funder_id":"https://openalex.org/F4320323823","funder_display_name":"Universidad de Oviedo"}],"funders":[{"id":"https://openalex.org/F4320323823","display_name":"Universidad de Oviedo","ror":"https://ror.org/006gksa02"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W1535090663","https://openalex.org/W1566275847","https://openalex.org/W1606672757","https://openalex.org/W1967193985","https://openalex.org/W1980032064","https://openalex.org/W1983596235","https://openalex.org/W1989608411","https://openalex.org/W2034301206","https://openalex.org/W2045832946","https://openalex.org/W2046438723","https://openalex.org/W2053744900","https://openalex.org/W2096145753","https://openalex.org/W2108582675","https://openalex.org/W2127999605","https://openalex.org/W2155573710","https://openalex.org/W2195138061","https://openalex.org/W2522909199","https://openalex.org/W2612433156","https://openalex.org/W2775053080","https://openalex.org/W2894731166","https://openalex.org/W2894796530","https://openalex.org/W2913370539","https://openalex.org/W2963956030","https://openalex.org/W2964425683","https://openalex.org/W2968273332","https://openalex.org/W2976477026","https://openalex.org/W2980660351","https://openalex.org/W3004556403","https://openalex.org/W3023420463","https://openalex.org/W3121312697","https://openalex.org/W3121486067","https://openalex.org/W3122641214","https://openalex.org/W3122786476","https://openalex.org/W3123452386","https://openalex.org/W4315487959","https://openalex.org/W6819855438"],"related_works":["https://openalex.org/W2045832946","https://openalex.org/W3004556403","https://openalex.org/W2554262626","https://openalex.org/W2276626983","https://openalex.org/W4313025537","https://openalex.org/W79296424","https://openalex.org/W2562179537","https://openalex.org/W3095574692","https://openalex.org/W1974343827","https://openalex.org/W2925102411"],"abstract_inverted_index":{"This":[0],"paper":[1],"studies":[2],"the":[3,6,17,20,30,49,56,60,87,95,102],"relationship":[4],"between":[5],"corporate":[7],"effective":[8],"tax":[9,62],"rate":[10],"(ETR)":[11],"and":[12,19,26,71,82,90,97],"several":[13],"institutional":[14],"factors":[15],"in":[16,42],"G7":[18,103],"BRIC":[21,88],"countries":[22],"(Brazil,":[23],"Russia,":[24],"India,":[25],"China).":[27],"We":[28],"use":[29],"panel":[31],"data":[32,36],"methodology":[33],"with":[34],"a":[35],"sample":[37],"of":[38,69],"25,878":[39],"listed":[40],"firms":[41],"2010\u20132018.":[43],"The":[44],"results":[45],"show":[46],"that":[47],"all":[48,74],"variables":[50],"analyzed":[51],"have":[52],"an":[53],"effect":[54],"on":[55],"ETR.":[57],"Some\u2014such":[58],"as":[59,79],"statutory":[61],"rate,":[63],"government":[64],"effectiveness,":[65],"regulatory":[66],"quality,":[67],"rule":[68],"law,":[70],"open":[72],"markets\u2014affect":[73],"countries,":[75,89],"whereas":[76],"others,":[77],"such":[78],"corruption":[80],"control":[81],"economic":[83],"freedom,":[84],"affect":[85,101],"only":[86,100],"gross":[91,98],"domestic":[92],"product":[93],"growth,":[94],"deficit,":[96],"debt":[99],"countries.":[104]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2023-02-26T00:00:00"}