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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - Rheinisch-Westfälisches Institut für … - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10010598400
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Effective Corporate Income Tax Burden in Croatia
Šimović, Hrvoje - Ekonomski Fakultet, Sveučilište u Zagrebu - 2009
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing...
Persistent link: https://www.econbiz.de/10005536916
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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10009677999
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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David - 2013
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10013088585
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Government Spending Undercover : Spending Programs Administered by the IRS
Batchelder, Lily L.; Toder, Eric J. - 2010
When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like...
Persistent link: https://www.econbiz.de/10014196158
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Corporate Effective Tax Rates in Asian Countries
Suzuki, Masaaki - Institute of Economic Research, Kyoto University - 2013
This paper aims to (a) calculate Devereux and Griffith’s (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition...
Persistent link: https://www.econbiz.de/10010678638
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How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?
Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013
The main purpose of this paper is to provide an assessment of the impact of the introduction of an alternative minimum tax (AMT) in Belgium with a focus on the impact on various distortions margins. In the process, we provide an up-to date account of the state of effective corporate taxation in...
Persistent link: https://www.econbiz.de/10011084174
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Corporate taxation and exports
Federici, Daniela; Parisi, Valentino - Volkswirtschaftliche Fakultät, … - 2012
The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit...
Persistent link: https://www.econbiz.de/10011114425
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Corporate Taxation and Exports
Federici, Daniela; Parisi, Valentino - Dipartimento di Economia e Giurisprudenzia, Facoltà di … - 2012
This paper analyses the relationship between corporate taxes and exports at firm level in Italy. We use an integrated dataset that combines for the period 2004-2006 survey data (Indagine sulle Imprese Manifatturiere) on enterprises and company accounts for the manufacturing sector to estimate a...
Persistent link: https://www.econbiz.de/10010614213
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A backward looking measure of the effective marginal tax burden on investment
Becker, Johannes; Fuest, Clemens - 2004
Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...
Persistent link: https://www.econbiz.de/10010261090