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Measuring tax distortions with neutrality-based effective tax rates

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  • Deborah Knirsch

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    File URL: http://hdl.handle.net/10.1007/s11846-007-0012-8
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    Bibliographic Info

    Article provided by Springer in its journal Review of Managerial Science.

    Volume (Year): 1 (2007)
    Issue (Month): 2 (August)
    Pages: 151-165

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    Handle: RePEc:spr:rvmgts:v:1:y:2007:i:2:p:151-165

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    Web page: http://www.springer.com/business/journal/11846

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    Related research

    Keywords: Effective tax rate; Neutral tax system; Tax distortion; Investment; H21; H25; H32;

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    References

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    1. Devereux, Michael P & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
    2. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
    3. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
    4. W. Steven Clark, 2003. "Using Micro-Data to Assess Average Tax Rates," CESifo Working Paper Series 966, CESifo Group Munich.
    5. Johannes Becker & Clemens Fuest, 2004. "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series 1342, CESifo Group Munich.
    6. Steve Bond & Michael Devereux, 1993. "On the design of a neutral business tax under uncertainty," IFS Working Papers W93/01, Institute for Fiscal Studies.
    7. Michael Devereux & Harold Freeman, 1991. "A general neutral profits tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 1-15, August.
    8. Niemann, Rainer & Sureth, Caren, 2004. "Tax neutrality under irreversibility and risk aversion," Economics Letters, Elsevier, vol. 84(1), pages 43-47, July.
    9. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
    10. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
    11. Jonsson, Magnus & Klein, Paul, 2003. "Tax distortions in Sweden and the United States," European Economic Review, Elsevier, vol. 47(4), pages 711-729, August.
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    Cited by:
    1. Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo Group Munich.

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