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   Articles with "backward looking" as a keyword



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Corporate Effective Tax Rates for Research and Policy

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recommendations! Published in 2022 at "Public Finance Review"

DOI: 10.1177/10911421221137203

Abstract: How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modeled using the law—forward-looking ETRs—and those estimated from… read more here.

Keywords: backward looking; tax rates; tax; looking etrs ... See more keywords