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WHICH EFFECTIVE TAX RATE? [PDF]
National Tax Journal, 1984 In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional taxes associated with a marginal increase in the inflation ...
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Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
Contemporary Accounting Research, 2008This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be informative for credit rating agencies as they may signal decreased earnings quality or changes in the firm’s off–balance sheet financing.
BENJAMIN C. AYERS +2 more
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Tax rate effects on interest rates
Economics Letters, 1986Abstract This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates. The results suggest that the effective tax rate of marginal investors in the Treasury bill market is that of households, as opposed to that of tax-exempt institutions or corporations.
Joe Peek, James A. Wilcox
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1991
AbstractAlternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is possible to quantify the sources of distortions in decisions involving the allocation of capital among different uses.
Dale W. Jorgenson, Kun‐Young Yun
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AbstractAlternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is possible to quantify the sources of distortions in decisions involving the allocation of capital among different uses.
Dale W. Jorgenson, Kun‐Young Yun
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The Effect of Knowledge of Tax Regulation, Tax Rate and Tax Applications on Taxpayer Compliance
2021 2nd International Conference on Internet and E-Business, 2021The purpose of this study was to determine the effect of knowledge of tax regulations, tax collection and application of tax applications on taxpayer compliance. Data collection through questionnaires. The results showed that knowledge of tax regulations, tax withdrawal and application of tax applications had an effect on taxpayer compliance.
Meiryani Meiryani +4 more
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2022
Given the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period.
Oliveira, Gisela Pinto +2 more
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Given the model of partial dependence between accounting and taxation, the nominal tax rate tells nothing about the tax burden borne by companies`. Therefore, the effective tax rate is, an indicator to be considered by stakeholders when making decisions once it represents the tax burden that the company bears during the period.
Oliveira, Gisela Pinto +2 more
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Journal of Accounting and Public Policy, 2008
Abstract This study examines the changes in US individual income tax progressivity over the 1986–2003 period using the indexes developed by [Kakwani, N.C., 1976. Measurement of tax progressivity: An international comparison. Economic Journal 87(March), 71–80].
Govind S. Iyer +2 more
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Abstract This study examines the changes in US individual income tax progressivity over the 1986–2003 period using the indexes developed by [Kakwani, N.C., 1976. Measurement of tax progressivity: An international comparison. Economic Journal 87(March), 71–80].
Govind S. Iyer +2 more
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THE GROWTH RATE EFFECTS OF TAX REFORM
Oxford Economic Papers, 1994A model of growth through the accumulation of human capital is set out and tax reforms simulated using the U.S. economy in 1985 as a basis for the benchmark parametrization. The growth rate effects of tax reform are found to be on the order of one percentage point of growth per capita.
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MARGINAL STOCKHOLDER TAX RATES AND THE CLIENTELE EFFECT
The Review of Economics and Statistics, 1970T HE determination of marginal stockholder tax brackets is an important and unresolved issue in the economic literature. Marginal stockholder tax brackets play an important role in stock valuation models [ 1, 6, 14], in normative investment and dividend policy models [11, 16], and in descriptive capital allocation models [ 7, 8, 10, 12 ].
Elton, Edwin J, Gruber, Martin J
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THE USE OF EFFECTIVE TAX RATES IN TAX POLICY
National Tax Journal, 1986depends upon whether one views the glass as half empty or half full. The first section of this paper summarizes very briefly the major advances made by calculations like these, but the following three sections discuss problems in their use for policymaking.
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