Add to ORKGEffective 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
Different tax systems are often, to a greater or lesser extent, de-signed according to the economist...
The effects of income taxes on investment are not properly dealt with even within a framework, where...
Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a ge...
The objective of this paper is to examine tax neutrality; that is, to a tax that leaves corporate de...
Efforts to identify and implement an appropriate tax neutrality benchmark have been persistent theme...
The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The a...
We propose a methodology for assessing the neutrality of corporate tax reform proposals in an open e...
The term tax neutrality refers to at least two quite different concepts. In its most common usage,...
Industries with low effective tax rates could reasonably expect to suffer as a result of legislation...
This paper shows that taxes which are understood to be neutral with respect to the marginal investme...
It is widely agreed that, in the absence of specific corrective aims, the corporate tax system shoul...
We use an irreversible investment model of oil development to show how a fiscal regime can be both n...
Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Luc...
Different tax systems are often, to a greater or lesser extent, de-signed according to the economist...
The effects of income taxes on investment are not properly dealt with even within a framework, where...
Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a ge...
The objective of this paper is to examine tax neutrality; that is, to a tax that leaves corporate de...
Efforts to identify and implement an appropriate tax neutrality benchmark have been persistent theme...
The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The a...
We propose a methodology for assessing the neutrality of corporate tax reform proposals in an open e...
The term tax neutrality refers to at least two quite different concepts. In its most common usage,...
Industries with low effective tax rates could reasonably expect to suffer as a result of legislation...
This paper shows that taxes which are understood to be neutral with respect to the marginal investme...
It is widely agreed that, in the absence of specific corrective aims, the corporate tax system shoul...
We use an irreversible investment model of oil development to show how a fiscal regime can be both n...
Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Luc...
Different tax systems are often, to a greater or lesser extent, de-signed according to the economist...
The effects of income taxes on investment are not properly dealt with even within a framework, where...
Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a ge...