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Pitfalls in the Construction and Use of Effective Tax Rates
7 references·8 citing·41 second hop
Pitfalls in the Construction and Use of Effective Tax Rates (1981)Pitfalls in the Construction and Use of E…THE MEASUREMENT OF ECONOMIC DEPRECIATION1 (2007)THE MEASUREMENT OF ECONOMIC D…INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR (1979)INFLATION AND THE TAXATION OF…Public Policy and the Corporation. (1978)Public Policy and the Corpora…Inflation, Tax Rules, and the Long-Term Interest Rate (1978)Inflation, Tax Rules, and the…The Incidence and Efficiency Effects of Taxes on Income from Capital (1976)The Incidence and Efficiency …Inflation, Income Taxes, and the Rate of Interest: A Theoretical Analysis (1976)Inflation, Income Taxes, and …Tax Policy and Investment Behavior (1967)Tax Policy and Investment Beh…Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? (2009)Do Multinationals or Domestic…Do U.S. Multinationals Face Different Tax Burdens than Do Other Companies? (2003)Do U.S. Multinationals Face D…INVESTMENT INCENTIVES UNDER THE ALTERNATIVE MINIMUM TAX (1990)INVESTMENT INCENTIVES UNDER T…Tax Neutrality and Intangible Capital (1987)Tax Neutrality and Intangible…Corporate Tax Policy and Economic Growth: An Analysis of the 1981 and 1982 Tax Acts (1985)Corporate Tax Policy and Econ…THE TAXATION OF HIGH TECHNOLOGY INDUSTRIES (1984)THE TAXATION OF HIGH TECHNOLO…Which Effective Tax Rate? (1983)Which Effective Tax Rate?Tax Policy and the Economy, Volume 10Tax Policy and the Economy, V…Corporate Taxation in the United States (1983)The Importance of Measurement Error in the Cost of Capital (2000)The Importance of Measurement Error in the Cost of Capital (2000)Taxation and Corporate Financial Policy (2001)The Effects of Differential Taxation on Managerial Effort and Risk Taking (2008)Capital Theory and Investment Behavior (1963)The Impact of Outsourcing and High-Technology Capital on Wages: Estimates For the United States, 1979-1990 (1999)The Contributions of the Economics of Information to Twentieth Century Economics (2000)Information and the Change in the Paradigm in Economics (2002)Financial Management and Policy (1968)A general equilibrium calculation of the effects of differential taxation of income from capital in the U.S. (1972)The Computation of Economic Equilibria. (1974)The Theory of Excess Burden and Optimal Taxation (1982)Efficiency and distributional implications of global restrictions on labour mobility (1984)Welfare Costs per Dollar of Additional Tax Revenue in the United States (2008)Survey of current business (1921)Taxation, Saving and the Rate of Interest (1976)Inflation and the Stock Market (1978)Inflation, Tax Rules, and Investment: Some Econometric Evidence (1980)Tax Reform and the Cost of Capital (1991)A Pure Theory of Local Expenditures (1956)Wealth Maximization and the Cost of Capital (1979)Capital Taxation and Accumulation in a Life Cycle Growth Model (1981)Tax Ratios: A Critical Survey (2001)Measuring the Impact of Taxation on Investment and Financing Decisions (2002)Habit persistence in effective tax rates (2003)A General Mathematical Theory of Depreciation (1990)The optimal choice of climate change policy in the presence of uncertainty (1999)Investment-Specific Technical Change in the United States (1947–2000): Measurement and Macroeconomic Consequences (2002)Environmental regulation and investment: Evidence from European industry data (2011)Social and Private Rates of Return from Industrial Innovations* (1977)Valuing the Government's Tax Claim on Risky Corporate Assets (1985)Taxation of Income from Capital (1991)Congressional Research Service (2003)A general proposition on the design of a neutral business tax (1984)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)New Evidence on the Interest Rate Effects of Budget Deficits and Debt (2009)Inflation, Tax Rules, and the Stock Market (1979)Housing Tenure, Uncertainty, and Taxation (1983)An econometric model of tenure choice and demand for housing as a joint decision (1980)Evaluating the impact of investment incentives: The case of Italy's Law 488/1992 (2006)
this work references cited by second hop

References

  • 1967Tax Policy and Investment Behavior1,703 cited
  • 1976The Incidence and Efficiency Effects of Taxes on Income from Capital299 cited
  • 1978Public Policy and the Corporation.298 cited
  • 1976Inflation, Income Taxes, and the Rate of Interest: A Theoretical Analysis281 cited
  • 2007THE MEASUREMENT OF ECONOMIC DEPRECIATION1222 cited
  • 1979INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR165 cited
  • 1978Inflation, Tax Rules, and the Long-Term Interest Rate87 cited

Cited by

  • 1983Which Effective Tax Rate?155 cited
  • 1984THE TAXATION OF HIGH TECHNOLOGY INDUSTRIES39 cited
  • 1990INVESTMENT INCENTIVES UNDER THE ALTERNATIVE MINIMUM TAX37 cited
  • 2009Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?29 cited
  • 1987Tax Neutrality and Intangible Capital26 cited
  • n.d.Tax Policy and the Economy, Volume 1023 cited
  • 2003Do U.S. Multinationals Face Different Tax Burdens than Do Other Companies?19 cited
  • 1985Corporate Tax Policy and Economic Growth: An Analysis of the 1981 and 1982 Tax Acts17 cited

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