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

Antônio Lopo Martinez & Alexandre Evaristo Pinto

Accounting & Finance Journal / Revista Contabilidade & Finanças2025https://doi.org/10.1590/1808-057x20242150c.enarticle
ABDC C
Weight
0.41

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https://doi.org/https://doi.org/10.1590/1808-057x20242150c.en

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@article{antônio2025,
  title        = {{Incentives on income as a determinant of the Effective Tax Rate: Commentaries}},
  author       = {Antônio Lopo Martinez & Alexandre Evaristo Pinto},
  journal      = {Accounting & Finance Journal / Revista Contabilidade & Finanças},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1590/1808-057x20242150c.en},
}

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

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.