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A New Summary Measure of the Effective Tax Rate on Investment

Gordon, Roger - 2003

The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On … the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the … tax rate on new investment. It is much more robust than the standard measures, such as King-Fullerton marginal effective …

Persistent link: https://www.econbiz.de/10012469165

The Ineffectiveness of Effective Tax Rates on Business Investment

Chirinko, Robert S. - 1985

In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by … existing U.S. tax rules, substantially discouraged investment in the past 15 years." In a detailed examination of Feldstein … with the relatively robust levels of net investment between 1965 and 1981 actually shown in the newly benchmarked National …

Persistent link: https://www.econbiz.de/10012477376

Tax Reform and Corporate Investment : A Microeconometric Simulation Study

Salinger, Michael A. - 1981

valuation and investment plans of individual firms. The methods are applied to estimate the effects of alternative corporate tax … reforms on the 30 Dow Jones companies. The estimates are all based on extensions of Tobin's "q Theory of Investment" to take … results here provide strong microeconometric support for the q theory of investment. The q theory approach provides a superior …

Persistent link: https://www.econbiz.de/10012478358

Tax Policy and Corporate Investment

Summers, Lawrence H. - 1980

This paper overviews the issues connected with proposals to spur investment using tax incentives. There are four main … investment incentives approach $100 billion. (3) Measures to spur investment are likely to have substantial effects. The lags are … possible to spur investment with only a small revenue cost. It is crucial to take account of the effect of anticipated policy …

Persistent link: https://www.econbiz.de/10012478520

Who Bears the Burden of the Corporate Tax in The Open Economy?

Gravelle, Jane - 2001

This paper investigates the long-run incidence of the corporate income tax in an open-economy model calibrated with two economies: the United States and a larger mirror economy representing the rest of the world. Imperfect substitutability of domestic and foreign products plays a key role in...

Persistent link: https://www.econbiz.de/10012470444

Cross-Country Comparisons of Corporate Income Taxes

Markle, Kevin S. - 2011

To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs)....

Persistent link: https://www.econbiz.de/10012461819

The Exorbitant Tax Privilege

Wright, Thomas - 2018

We estimate and attempt to explain the evolution of the taxes paid by U.S. multinationals on their foreign profits since 1966. In the oil sector, taxes paid to oil-producing States have been contained, allowing U.S. firms to earn high after-tax returns. Foreign taxes fell abruptly after the...

Persistent link: https://www.econbiz.de/10012480636

Theft and Taxes

Desai, Mihir A. - 2004

This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders. A higher tax rate increases the amount of income insiders divert and thus worsens governance...

Persistent link: https://www.econbiz.de/10012467710

Tax Farming Redux : Experimental Evidence on Performance Pay for Tax Collectors

Khan, Adnan Q. - 2014

Performance pay for tax collectors has the potential to raise revenues, but might come at a cost if taxpayers face undue pressure from collectors. We report the first large-scale field experiment on these issues, where we experimentally allocated 482 property tax units in Punjab, Pakistan into...

Persistent link: https://www.econbiz.de/10012458038

International taxation and multinational activity

Hines, James R. (ed.) - 2001

Persistent link: https://www.econbiz.de/10013480776

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