Incentives on income as a determinant of the Effective Tax Rate: Commentaries

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Main Authors: Antonio Lopo Martinez, Alexandre Evaristo Pinto
Format: Article
Language:English
Published: Universidade de São Paulo 2025-06-01
Series:Revista Contabilidade & Finanças
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025001001001&lng=en&tlng=en
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author Antonio Lopo Martinez
Alexandre Evaristo Pinto
author_facet Antonio Lopo Martinez
Alexandre Evaristo Pinto
author_sort Antonio Lopo Martinez
collection DOAJ
format Article
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institution Kabale University
issn 1808-057X
language English
publishDate 2025-06-01
publisher Universidade de São Paulo
record_format Article
series Revista Contabilidade & Finanças
spelling doaj-art-0727f7c82d614a8ba8a5bdf4bf70de4f2025-08-20T03:28:14ZengUniversidade de São PauloRevista Contabilidade & Finanças1808-057X2025-06-0136spe110.1590/1808-057x20242150c.enIncentives on income as a determinant of the Effective Tax Rate: CommentariesAntonio Lopo Martinezhttps://orcid.org/0000-0001-9624-7646Alexandre Evaristo Pintohttps://orcid.org/0000-0002-4360-1688http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025001001001&lng=en&tlng=en
spellingShingle Antonio Lopo Martinez
Alexandre Evaristo Pinto
Incentives on income as a determinant of the Effective Tax Rate: Commentaries
Revista Contabilidade & Finanças
title Incentives on income as a determinant of the Effective Tax Rate: Commentaries
title_full Incentives on income as a determinant of the Effective Tax Rate: Commentaries
title_fullStr Incentives on income as a determinant of the Effective Tax Rate: Commentaries
title_full_unstemmed Incentives on income as a determinant of the Effective Tax Rate: Commentaries
title_short Incentives on income as a determinant of the Effective Tax Rate: Commentaries
title_sort incentives on income as a determinant of the effective tax rate commentaries
url http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025001001001&lng=en&tlng=en
work_keys_str_mv AT antoniolopomartinez incentivesonincomeasadeterminantoftheeffectivetaxratecommentaries
AT alexandreevaristopinto incentivesonincomeasadeterminantoftheeffectivetaxratecommentaries