Concepedia

The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

Lothar Lammersen

SSRN Electronic Journal · 2003 · 20 citations · 13 references

Open access

Concepts

Public AffairsBusiness EconomicsEconomicsFiscal PolicyTax PolicyTaxationTax AssessmentTax EfficiencyTax IncentivesTax Rate SettingTax Rate StructureTax ReformCorporate Tax EfficiencyEffective Corporate Tax RatesEffective Tax Rate IncidenceEffective Tax Rate ReportingEffective Tax Rate SensitivityEffective Tax Rate TestsMarginal Effective Tax Rates

References

13

The Boundaries of Multinational Enterprises and the Theory of International Trade

James R. Markusen · The Journal of Economic Perspectives · 1995 · 1.8K citations

Social Sciences, Economics, International Business +17

Taxes and the location of production: evidence from a panel of US multinationals

Rachel Griffith · Journal of Public Economics · 1998 · 579 citations

Social Sciences, Economics, Public Finance +12

Tax Deductibility of Economic Depreciation to Insure Invariant Valuations

Paul A. Samuelson · Journal of Political Economy · 1964 · 312 citations

Business, Economics, Insurance +15

Capital income taxation and resource allocation

Torben M. Andersen · European Journal of Political Economy · 1988 · 126 citations

Public Affairs, Business Economics, Economics +14

Income Taxes and Investment Decisions

Sven-Erik Johansson · The Swedish Journal of Economics · 1969 · 101 citations

Public Affairs, Economics, Public Finance +14