Sebastian Lazăr
Alexandru Ioan Cuza University(RO)
Publications by Year
Research Areas
Corporate Taxation and Avoidance, Fiscal Policy and Economic Growth, Corporate Finance and Governance, Taxation and Compliance Studies, Banking stability, regulation, efficiency
Most-Cited Works
- → Determinants of Firm Performance: Evidence from Romanian Listed Companies(2016)115 cited
- → Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Romanian Listed Companies(2014)52 cited
- → Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies(2018)25 cited
- → Effective tax rates for bank entities across European Union. The role of loan loss provisions(2021)6 cited
- → Effective Corporate Taxation in Romania(2013)4 cited
- → Taxes for the People or for the Government? A Global Governance Perspective(2020)4 cited
- → Reduction of the effective corporate tax burden in Romania 1992–2012 and Romania's current ranking among the Central and Eastern European EU member states(2012)4 cited
- → Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States(2012)3 cited
- EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH(2011)
- Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective(2010)