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An assessment of the khat and vegetable trade in the local economic ecosystem: The case of northern Madagascar. [PDF]
Kotra CM, Gezon LL.
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Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]
Tagem AME, Tapsoba Y, Barroy H.
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In-store beverage pricing and marketing before and after a sugar-sweetened beverage tax in Newfoundland and Labrador. [PDF]
Dooley K +9 more
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Journal of Accounting and Economics, 2020
Abstract Effective tax rates (ETRs) are often used to compare tax avoidance across firms and time. Using firms' detailed tax footnote data, we find that the effect of valuation allowances (VA) related to prior-period losses biases GAAP ETRs. This downward bias explains almost all of the downward trend in domestic firms' ETRs over the last 20 years ...
Katharine D Drake +2 more
exaly +3 more sources
Abstract Effective tax rates (ETRs) are often used to compare tax avoidance across firms and time. Using firms' detailed tax footnote data, we find that the effect of valuation allowances (VA) related to prior-period losses biases GAAP ETRs. This downward bias explains almost all of the downward trend in domestic firms' ETRs over the last 20 years ...
Katharine D Drake +2 more
exaly +3 more sources
Effective tax rates in macroeconomics
Journal of Monetary Economics, 1994Enrique G Mendoza +2 more
exaly +2 more sources
Tax Effects on the Real Exchange Rate [PDF]
AbstractThis study examines the impact of taxes on the real exchange rate through their marginal effects on economic activity. We hypothesize that an increase in the capital interest tax rate leads to real domestic currency depreciation while an increase in wage or consumption tax rates leads to a real domestic currency appreciation.
Stacie Beck, Cagay Coskuner
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