This paper illustrates a methodology for estimating corporate marginal tax rates in the presence of tax losses, and within the context of Canadian tax la
The paper presents an econometric accounting of the effective corporate tax rate in Australia for th...
An empirical model is developed to estimate the probability of a given tax status based on firm char...
This paper studies the race to the bottom in corporate income tax rates that has been argued to happ...
This paper summarizes the various methodologies for estimating marginal effective tax rates applying...
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes a...
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1...
This paper reports estimates of marginal effective tax rates on corporate investment income in Canad...
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes a...
This paper examines the ability of financial statement measures of average and marginal tax rates (M...
In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, po...
In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, po...
There are both theoretical and practical tax policy considerations that favour a broad recognition f...
The paper studies the effects that tax rate changes have on the cost of capital when firms follow ta...
The paper presents an econometric accounting of the e§ective corporate tax rate in Australia for the...
This paper examines Canadian corporate income tax policy, focusing on the implications of internatio...
The paper presents an econometric accounting of the effective corporate tax rate in Australia for th...
An empirical model is developed to estimate the probability of a given tax status based on firm char...
This paper studies the race to the bottom in corporate income tax rates that has been argued to happ...
This paper summarizes the various methodologies for estimating marginal effective tax rates applying...
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes a...
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1...
This paper reports estimates of marginal effective tax rates on corporate investment income in Canad...
Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes a...
This paper examines the ability of financial statement measures of average and marginal tax rates (M...
In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, po...
In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, po...
There are both theoretical and practical tax policy considerations that favour a broad recognition f...
The paper studies the effects that tax rate changes have on the cost of capital when firms follow ta...
The paper presents an econometric accounting of the e§ective corporate tax rate in Australia for the...
This paper examines Canadian corporate income tax policy, focusing on the implications of internatio...
The paper presents an econometric accounting of the effective corporate tax rate in Australia for th...
An empirical model is developed to estimate the probability of a given tax status based on firm char...
This paper studies the race to the bottom in corporate income tax rates that has been argued to happ...