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Which Effective Tax Rate?

Citations

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Cited by:

  1. Stevan Luković & Stefan Vržina & Milka Grbić & Miloš Pjanić, 2021. "The Neutrality Of Taxation Of Investment Projects In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 66(230), pages 101-134, July – Se.
  2. Julie Collins & Douglas Shackelford, 1995. "Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 55-83, February.
  3. Don Fullerton, 1985. "The Indexation of Interest, Depreciation, and Capital Gains: A Model ofInvestment Incentives," NBER Working Papers 1655, National Bureau of Economic Research, Inc.
  4. Anatoli Kuprianov, 1997. "Tax disincentives to commercial bank lending," Economic Quarterly, Federal Reserve Bank of Richmond, issue Spr, pages 67-97.
  5. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," ERSA conference papers ersa04p174, European Regional Science Association.
  6. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
  7. Charles Ian Mead, 2001. "State user costs of capital," Working Papers 01-3, Federal Reserve Bank of Boston.
  8. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
  9. Austan Goolsbee, 2000. "The Importance of Measurement Error in the Cost of Capital," NBER Working Papers 7558, National Bureau of Economic Research, Inc.
  10. Jacobs, Otto H. & Spengel, Christoph, 1999. "The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer," ZEW Discussion Papers 99-54, ZEW - Leibniz Centre for European Economic Research.
  11. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  12. Skinner, Jonathan, 1996. "The dynamic efficiency cost of not taxing housing," Journal of Public Economics, Elsevier, vol. 59(3), pages 397-417, March.
  13. Mark N. Harris & Simon Feeny, 2000. "Habit Persistence in Effective Tax Rates: Evidence Using Australian Tax Entities," Melbourne Institute Working Paper Series wp2000n13, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  14. Lee, Cheng-Few & Kuo, Nan-Ting, 2014. "Effects of ultimate ownership structure and corporate tax on capital structures: Evidence from Taiwan," International Review of Economics & Finance, Elsevier, vol. 29(C), pages 409-425.
  15. Fullerton, Don & Henderson, Yolanda Kodrzycki, 1989. "A Disaggregate Equilibrium Model of the Tax Distortions among Assets, Sectors, and Industries," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 30(2), pages 391-413, May.
  16. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
  17. Robert S. Chirinko, 1985. "The Ineffectiveness of Effective Tax Rates on Business Investment," NBER Working Papers 1704, National Bureau of Economic Research, Inc.
  18. Schreiber, Ulrich & Spengel, Christoph & Lammersen, Lothar, 2001. "Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten," ZEW Discussion Papers 01-26, ZEW - Leibniz Centre for European Economic Research.
  19. Fullerton, Don & Lyon, Andrew B, 1986. "Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?," Economic Inquiry, Western Economic Association International, vol. 24(3), pages 403-416, July.
  20. Tao Zeng, 2010. "Income tax liability for large corporations in China: 1998‐2007," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 180-196, September.
  21. Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc.
  22. Spengel, Christoph, 1999. "Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany," ZEW Discussion Papers 99-55, ZEW - Leibniz Centre for European Economic Research.
  23. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  24. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  25. Don Fullerton & Andrew B. Lyon, 1988. "Tax Neutrality and Intangible Capital," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 63-88, National Bureau of Economic Research, Inc.
  26. Niemann, Rainer & Bachmann, Mark & Knirsch, Deborah, 2002. "Was leisten die Effektivsteuersätze des European Tax Analyzer?," Tübinger Diskussionsbeiträge 241, University of Tübingen, School of Business and Economics.
  27. Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 461-494, August.
  28. 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.
  29. Robert Tannenwald, 2000. "The neutrality of Massachusetts' taxation of financial institutions," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 41-56.
  30. Graham, John R., 1996. "Proxies for the corporate marginal tax rate," Journal of Financial Economics, Elsevier, vol. 42(2), pages 187-221, October.
  31. David F. Bradford & Charles Stuart, 1986. "Issues in the Measurement and Interpretation of Effective Tax Rates," NBER Working Papers 1975, National Bureau of Economic Research, Inc.
  32. Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
  33. Garrido Pulido, Tomás & Garrido Pulido, Raquel, 2006. "La Presión Fiscal En Las Sociedades Cooperativas Agrarias De Segundo Grado: Repercusión De La Ley 3/2002, Por La Que Se Modifica La Ley 2/1999 De Sociedades Cooperativas Andaluzas [The fiscal press," MPRA Paper 2665, University Library of Munich, Germany.
  34. Raquel Paredes Gómez, 2006. "The Evolving Role of the Corporate Income Tax in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  35. Don Fullerton & Marios Karayannis, 1987. "The Taxation of Income from Capital in the United States, 1980-86," NBER Working Papers 2478, National Bureau of Economic Research, Inc.
  36. Mark Harris & Simon Feeny, 2003. "Habit persistence in effective tax rates," Applied Economics, Taylor & Francis Journals, vol. 35(8), pages 951-958.
  37. Alowin Moes, 1999. "Effective Tax Rates on Capital in New Zealand - Changes 1972-1998," Treasury Working Paper Series 99/12, New Zealand Treasury.
  38. Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.
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