Results 211 to 220 of about 34,992 (263)

In-store beverage pricing and marketing before and after a sugar-sweetened beverage tax in Newfoundland and Labrador. [PDF]

open access: yesPublic Health Nutr
Dooley K   +9 more
europepmc   +1 more source

Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

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

Effective tax rates in macroeconomics

Journal of Monetary Economics, 1994
Enrique G Mendoza   +2 more
exaly   +2 more sources

Tax Effects on the Real Exchange Rate [PDF]

open access: possibleReview of International Economics, 2007
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
openaire   +1 more source

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