Table 1. Descriptive statistics of tax... | Emerald Publishing

Table 1.

Descriptive statistics of tax benefit categories (2013–2023) values in million euros

Category	Mean	SD	Min	Max
Deductions from the taxable base	0.03	0.04	0.00	0.14
Deductions from income	129.95	77.86	72.92	340.36
Deductions from tax liability	582.08	270.02	319.14	1040.51
Exclusion from autonomous taxation	0.09	0.05	0.04	0.16
Permanent tax exemptions	320.20	177.66	127.32	745.40
Temporary tax exemptions	16.84	25.96	6.37	94.89
Tax rate reduction	143.56	68.83	68.74	281.21

Category	Mean	SD	Min	Max
Deductions from the taxable base	0.03	0.04	0.00	0.14
Deductions from income	129.95	77.86	72.92	340.36
Deductions from tax liability	582.08	270.02	319.14	1040.51
Exclusion from autonomous taxation	0.09	0.05	0.04	0.16
Permanent tax exemptions	320.20	177.66	127.32	745.40
Temporary tax exemptions	16.84	25.96	6.37	94.89
Tax rate reduction	143.56	68.83	68.74	281.21

Source(s): Authors’ own work