The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics


Lammersen, Lothar


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URL: https://ub-madoc.bib.uni-mannheim.de/399
URN: urn:nbn:de:bsz:180-madoc-3999
Document Type: Working paper
Year of publication: 2002
The title of a journal, publication series: ZEW Discussion Papers
Volume: 02-46
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H32 M21 H21 H25 ,
Subject headings (SWD): Steuer , Wettbewerb , Neoklassische Theorie
Abstract: Economic agents who face the diversity of tax systems demand condensed but sophisticated information on effective tax burdens. We analyse common features and differences between important forward-looking concepts of measuring effective tax rates in business management and economics and develop some useful properties for analysing and communicating them. We explore how the instruments can be employed to provide information on the impact of taxation on decision-making, competition, and distribution. The large variety of instruments proves very useful. However, it turns out to be necessary to reveal the measurement’s scope and to carefully choose the adequate approach and measure.
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Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Lammersen, Lothar (2002) The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics. Open Access ZEW Discussion Papers Mannheim 02-46 [Working paper]
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