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| Natura: | Artículo científico |
| Lingua: | en |
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Universidade do Algarve
2017
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=388753560003 |
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Sommario:
- Determinants of the effective tax rate in the tourism sector: a dynamic panel data model José Moreno-Rojas M. Rosario González-Rodríguez Rosario Carmen Martín-Samper Estudios de Turismo ROA equi ty firm size dynamic panel data asset composition 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 t emporal adjustments between the short and long run in ETR payments has been estimated. The empirical analysis based on a panel data set over the 2008 - 2013 period explores the determinants of the ETR variable by using a Generalised Method of Moments (GMM) e stimator controlling for heterogeneity in the tourism sector. The Arellano - Bond system GMM estimator has been used to estimate the model. The study seeks to shed light on the determinants of tax burden in the tourism sector covering the lack of studies on this topic. The findings obtained suggest that the ETR borne is determined by size, financing structure and type of entity. We deem the finding of the existence of non - linear relationships between ETR and size and financing structure relevant. 2017 artículo científico 2182-8458 https://www.redalyc.org/articulo.oa?id=388753560003 en http://www.redalyc.org/revista.oa?id=3887 Tourism & Management Studies application/pdf Universidade do Algarve Tourism & Management Studies (Portugal) Num.3 Vol.13