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The Measurement Of Effective Tax Rates
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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis The Measurement of Effective Tax Rates by : Lothar Lammersen
Download or read book The Measurement of Effective Tax Rates written by Lothar Lammersen and published by . This book was released on 2002 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Measuring the Tax Burden on Capital and Labor by : Peter Birch Sørensen
Download or read book Measuring the Tax Burden on Capital and Labor written by Peter Birch Sørensen and published by MIT Press. This book was released on 2004 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.
Book Synopsis Issues in the Measurement and Interpretation of Effective Tax Rates by :
Download or read book Issues in the Measurement and Interpretation of Effective Tax Rates written by and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Issues in the Measurement and Interpretation of Effective Tax Rates by : David F. Bradford
Download or read book Issues in the Measurement and Interpretation of Effective Tax Rates written by David F. Bradford and published by . This book was released on 1986 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marginal effective tax rates on investment that are derived from the user cost of capital are nowadays widely used practically to assess the effects of capital taxation. In this paper, we examine several troublesome issues in the construction and use of marginal effective tax rates and user costs of capital. Our comments fall into two classes. In the first are concerns about the adequacy of the current generation of models of capital-market equilibrium, into which marginal effective tax rates (user costs) are incorporated. In the second are concerns about the appropriateness of the assumption, implicit and nearly universal in marginal effective tax rate calculations, that investors expect a given tax code to remain unchanged forever. We show that effects of current changes in the law on expectations about future changes may undo or even reverse the effects predicted by traditionally calculated effective tax rates.
Book Synopsis The Measurement and Interpretation of a Cashflow Average Effective Tax Rate by : Marc Joseph LeClere
Download or read book The Measurement and Interpretation of a Cashflow Average Effective Tax Rate written by Marc Joseph LeClere and published by . This book was released on 1989 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Measuring the Impact of Taxation on Investment and Financing Decisions by : Ulrich Schreiber
Download or read book Measuring the Impact of Taxation on Investment and Financing Decisions written by Ulrich Schreiber and published by . This book was released on 2002 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective tax rates are a useful tool for policy makers as well as for business managers who might demand condensed but sophisticated information on investment tax burdens. Our paper discusses the measurement of the effective tax rate on profitable investment, i.e., investment that generates an economic rent. Based on an approach presented by Devereux and Griffith, we develop a standard measure of the effective average tax rate. This measure is directly connected with the widely used effective marginal tax rate. The measure uses a comparison with the statutory tax rate to indicate whether or not an investment is tax advantaged.
Book Synopsis An Integrated Approach to Measuring Effective Tax Rates by : Julian S. Alworth
Download or read book An Integrated Approach to Measuring Effective Tax Rates written by Julian S. Alworth and published by . This book was released on 2003 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by : Aqib Aslam
Download or read book A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Book Synopsis Measuring the Effective Tax Burden in the Real World by : Vito Polito
Download or read book Measuring the Effective Tax Burden in the Real World written by Vito Polito and published by . This book was released on 2009 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper argues that forward-looking indices of the effective tax burden on income from capital, namely effective marginal and average tax rates, are negatively biased because traditional models overlook dividend constraints associated with financial tax incentives, such as accelerated depreciation. The paper presents measures of the two indices adjusted to remove the bias and compares the new indices with the traditional ones. Numerical simulations carried out to quantify the magnitude of the bias for France, Germany, Ireland, Italy and the United Kingdom give evidence of sizable distortions in the unadjusted indices and, in turn, suggest significant mis-measurement in the current assessment of the effective tax burden.
Book Synopsis Tax Reform and the Cost of Capital by : Dale Weldeau Jorgenson
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Oxford University Press. This book was released on 1991 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Book Synopsis The Use of Accounting Information in the Measurement of Effective Corporate Tax Rates by : Thomas C. Omer
Download or read book The Use of Accounting Information in the Measurement of Effective Corporate Tax Rates written by Thomas C. Omer and published by . This book was released on 1989 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Measuring Corporate Tax Avoidance by : David A. Guenther
Download or read book Measuring Corporate Tax Avoidance written by David A. Guenther and published by . This book was released on 2014 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: I examine differences between effective tax rates (ETRs) and book-tax differences (BTDs) as alternative measures of corporate tax avoidance or tax aggressiveness. When BTDs are scaled by pretax income, the scaled BTD is statistically equivalent to the ETR. When BTDs are scaled by assets the resulting BTD measure is equivalent to the ETR multiplied by the firm's pretax return on assets (ROA), potentially adding measurement error unless ROA differences are part of the research design. Adding a control variable for ROA doesn't solve this problem. Any theoretical reason to use BTDs rather than ETRs in empirical research should be based on the effect of ROA. Simulated regression results demonstrate that, when ETR is the correct theoretical measure, BTDs don't provide any information beyond that provided in ETRs, and scaling by assets results in lower regression coefficients, potentially reflecting measurement error.
Book Synopsis The Implications of Risk and Irrevesibility for the Measurement of Marginal Effective Tax Rates on Capital by : Kenneth James McKenzie
Download or read book The Implications of Risk and Irrevesibility for the Measurement of Marginal Effective Tax Rates on Capital written by Kenneth James McKenzie and published by . This book was released on 1992 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Measurement of Effective Corporate Tax Rates Using Financial Statement Information by : Thomas C. Omer
Download or read book Measurement of Effective Corporate Tax Rates Using Financial Statement Information written by Thomas C. Omer and published by . This book was released on 1990 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Which Effective Tax Rate? by : Don Fullerton
Download or read book Which Effective Tax Rate? written by Don Fullerton and published by . This book was released on 1983 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional taxes associated with a marginal increase in the inflation and interest rates, while others estimate the additional taxes associated with a marginal increase in investment. Because there are six basic types of rates, because of the different procedures that can be used to estimate each type, and because of different assumptions about the margin, care should be taken in the application and use of effective tax rate estimates
Book Synopsis Effective Tax Rates for Different Kinds of Households by :
Download or read book Effective Tax Rates for Different Kinds of Households written by and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: One measure of the tax burden imposed on households is their effective tax rate (ETR)?the total taxes they pay measured as a percentage of their pretax income. ETRs vary across types of households because of differences in sources and levels of income and in how the tax system treats taxpayers in different situations. Each year the Congressional Budget Office estimates ETRs for individual and corporate income taxes, payroll taxes, and excise taxes for different types of households, as well as all households as a group.
