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- W2077855534 abstract "This paper argues that forward-looking indices of the effective tax burden on income from capital, namely effective marginal and average tax rates, are negatively biased because traditional models overlook dividend constraints associated with financial tax incentives, such as accelerated depreciation. The paper presents measures of the two indices adjusted to remove the bias and compares the new indices with the traditional ones. Numerical simulations carried out to quantify the magnitude of the bias for France, Germany, Ireland, Italy and the United Kingdom give evidence of sizable distortions in the unadjusted indices and, in turn, suggest significant mis-measurement in the current assessment of the effective tax burden." @default.
- W2077855534 created "2016-06-24" @default.
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- W2077855534 date "2009-01-01" @default.
- W2077855534 modified "2023-09-25" @default.
- W2077855534 title "Measuring the Effective Tax Burden in the Real World" @default.
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- W2077855534 doi "https://doi.org/10.2139/ssrn.1323710" @default.
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