Neutrality-based effective tax rates

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dc.contributor Universität <Tübingen> / Wirtschaftswissenschaftliches Seminar de_DE
dc.contributor.author Knirsch, Deborah de_DE
dc.date.accessioned 2005-08-16 de_DE
dc.date.accessioned 2014-03-18T10:02:12Z
dc.date.available 2005-08-16 de_DE
dc.date.available 2014-03-18T10:02:12Z
dc.date.issued 2002 de_DE
dc.identifier.other 120461854 de_DE
dc.identifier.uri http://nbn-resolving.de/urn:nbn:de:bsz:21-opus-18841 de_DE
dc.identifier.uri http://hdl.handle.net/10900/47381
dc.description.abstract Effective tax rates (ETRs) are designed to indicate the influence of taxes on investments. Existing ETR models fail to generate ETRs that can be compared to a constant yardstick and to other ETRs. This paper develops a new ETR approach based on neutral tax systems. Integration of neutral taxation into the computation of ETRs overcomes the problem of traditional numerical concepts: Comparison of the new ETR and the statutory tax rate as a constant yardstick reveals preferential or discriminatory taxation of investments. Moreover, the comparison of different ETRs displays which investment is distorted to a higher or lower degree. en
dc.language.iso en de_DE
dc.publisher Universität Tübingen de_DE
dc.rights ubt-podno de_DE
dc.rights.uri http://tobias-lib.uni-tuebingen.de/doku/lic_ohne_pod.php?la=de de_DE
dc.rights.uri http://tobias-lib.uni-tuebingen.de/doku/lic_ohne_pod.php?la=en en
dc.subject.classification Steuersatz , Investition de_DE
dc.subject.ddc 330 de_DE
dc.subject.other Effective Tax Rate , Neutral Tax System , Tax Distortion , Investment en
dc.title Neutrality-based effective tax rates en
dc.type ResearchPaper de_DE
utue.publikation.fachbereich Wirtschaftswissenschaften de_DE
utue.publikation.fakultaet 6 Wirtschafts- und Sozialwissenschaftliche Fakultät de_DE
dcterms.DCMIType Text de_DE
utue.publikation.typ workingPaper de_DE
utue.opus.id 1884 de_DE
utue.opus.portal wiwidisk de_DE
utue.opus.portalzaehlung 249.00000 de_DE
utue.publikation.source Tübinger Diskussionsbeiträge der Wirtschaftswissenschaftlichen Fakultät ; 249 de_DE
utue.publikation.reihenname Tübinger Diskussionsbeitrag de_DE
utue.publikation.zsausgabe 249
utue.publikation.erstkatid 2136475-8

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