A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
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References listed on IDEAS
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- Deborah Knirsch, 2007. "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, vol. 1(2), pages 151-165, August.
- Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
- Jacqueline Haverals, 2005.
"IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies,"
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- Haverals, Jacqueline, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers 05-38, ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
effective tax rates; corporate taxation;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2004-12-12 (Public Economics)
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