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Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns
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| Published in: | Nordic Tax Journal |
|---|---|
| Format: | Online Article RSS Article |
| Published: |
2026
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| Subjects: | |
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| _version_ | 1868553683258572800 |
|---|---|
| collection | WordPress RSS FRELIP Feed Integration |
| container_title | Nordic Tax Journal |
| description | |
| discipline_display | Banking and Finance |
| discipline_facet | Banking and Finance |
| format | Online Article RSS Article |
| genre | Journal Article |
| id | rss_article:82984 |
| institution | FRELIP |
| journal_source_facet | Nordic Tax Journal |
| last_indexed | 2026-06-20T21:40:56.151Z |
| publishDate | 2026 |
| publishDateSort | 2026 |
| record_format | rss_article |
| spellingShingle | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns Banking and Finance General Banking and Finance |
| sub_discipline_display | General |
| sub_discipline_facet | General |
| subject_display | Banking and Finance General Banking and Finance |
| subject_facet | Banking and Finance General Banking and Finance |
| title | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_alt | Heterogeneidad en las Tendencias de la Tasa Efectiva de Impuesto: Evidencia de las Declaraciones de Impuestos Corporativos Finlandesas Hétérogénéité dans les tendances du taux d'imposition effectif : preuves des déclarations fiscales des entreprises finlandaises Heterogeneidade nas Tendências da Taxa Efetiva de Imposto: Evidências das Declarações de Imposto Corporativo Finlandesas |
| title_auth | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_es_txt | Heterogeneidad en las Tendencias de la Tasa Efectiva de Impuesto: Evidencia de las Declaraciones de Impuestos Corporativos Finlandesas |
| title_fr_txt | Hétérogénéité dans les tendances du taux d'imposition effectif : preuves des déclarations fiscales des entreprises finlandaises |
| title_full | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_fullStr | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_full_unstemmed | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_pt_txt | Heterogeneidade nas Tendências da Taxa Efetiva de Imposto: Evidências das Declarações de Imposto Corporativo Finlandesas |
| title_short | Heterogeneity in Effective Tax Rate Trends: Evidence from Finnish Corporate Tax Returns |
| title_sort | heterogeneity in effective tax rate trends: evidence from finnish corporate tax returns |
| topic | Banking and Finance General Banking and Finance |
| url | https://sciendo.com/article/10.2478/ntaxj-2025-0002 |