Changes in corporate effective tax rates over the past 25 years
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Financial Economics"
DOI: 10.1016/j.jfineco.2017.04.001
Abstract: We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline in effective tax rates is not… read more here.
Keywords: tax; changes corporate; tax rates; corporate effective ... See more keywords
Corporate Effective Tax Rates for Research and Policy
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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