Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits...

Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits...

This paper introduces intangible capital into a firm model of intertemporal optimization. It is assumed that an increasing stock of intangible capital shifts outward the firm's demand curve and so improves its competitiveness. Unlike tangible capital, intangible investment can immediately and...

The Policy Framework for Investment (OECD, 2006) proposes guidance in ten policy fields, including tax policy, to encourage policy makers to ask appropriate questions about their country’s economy, its institutions, and policy settings in order to identify priorities, develop an effective set...

Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits...