Arbeitspapier
Neutrality-based effective tax rates
Effective tax rates (ETRs) are designed to indicate the influence of taxes on investments. Existing ETR models fail to generate ETRs that can be compared to a constant yardstick and to other ETRs. This paper develops a new ETR approach based on neutral tax systems. Integration of neutral taxation into the computation of ETRs overcomes the problem of traditional numerical concepts: Comparison of the new ETR and the statutory tax rate as a constant yardstick reveals preferential or discriminatory taxation of investments. Moreover, the comparison of different ETRs displays which investment is distorted to a higher or lower degree.
- Language
-
Englisch
- Bibliographic citation
-
Series: Tübinger Diskussionsbeiträge ; No. 249
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
- Subject
-
Effective Tax Rate
Neutral Tax System
Tax Distortion
Investment
Steuerbelastung
Besteuerungsgrundsatz
Investition
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Knirsch, Deborah
- Event
-
Veröffentlichung
- (who)
-
Eberhard Karls Universität Tübingen, Wirtschaftswissenschaftliche Fakultät
- (where)
-
Tübingen
- (when)
-
2002
- Handle
- URN
-
urn:nbn:de:bsz:21-opus-18841
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Knirsch, Deborah
- Eberhard Karls Universität Tübingen, Wirtschaftswissenschaftliche Fakultät
Time of origin
- 2002
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