Determinants of the effective tax rate in the tourism sector: a dynamic panel data model
This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence of temporal adjustments between the short an...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of the Algarve - ESGHT - CIEO
2017-07-01
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| Series: | Tourism & Management Studies |
| Subjects: | |
| Online Access: | https://tmstudies.net/index.php/ectms/article/view/937/pdf_60 |