Becker, Johannes; Fuest, Clemens - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 4, pp. 346-360
Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...
