Template-type: ReDif-Paper 1.0 Author-Name: Janssen, J.B.P.E.C. Author-workplace-name: Tax Law Author-Name: Buijink, W.F.J. Author-workplace-name: Accounting & Information Management Title: Determinants of the variability of corporate effective tax rates (ETRs): evidence for the Netherlands Series: METEOR Research Memorandum Creation-Date: 20000101 Number: 046 File-URL: https://cris.maastrichtuniversity.nl/ws/files/824225/guid-264805d8-ff69-4fe7-ad18-95604ef185e2-ASSET1.0.pdf File-Format: application/pdf File-Size: 552230 Handle: Repec:unm:umamet:2000046 DOI: 10.26481/umamet.2000046