An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators
This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank for the Accounts of Companies Harmonised) of the European Commission and the all-in top statutory corporate tax rate.
|Date of creation:||Dec 2004|
|Date of revision:||Dec 2004|
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15781, University Library of Munich, Germany.
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