Why do effective tax rates fall with capital intensity?

Economics Letters 2026

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Authors: Ioannis Bournakis, D. Christopoulos

DOI: 10.1016/j.econlet.2026.112827

Cited by: 0

References: 5

Fields of Study & Subjects

Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

References 5