Relevant bibliographies by topics / Effective tax rates

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Effective tax rates'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Effective tax rates"

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Mendoza, Enrique G., Assaf Razin, and Linda L. Tesar. "Effective tax rates in macroeconomics." Journal of Monetary Economics 34, no. 3 (December 1994): 297–323. http://dx.doi.org/10.1016/0304-3932(94)90021-3.

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Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor’Azam Mastuki. "Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies." International Journal of Trade, Economics and Finance 1, no. 2 (2010): 189–93. http://dx.doi.org/10.7763/ijtef.2010.v1.34.

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Frey, Lisa. "Tax certified individual auditors and effective tax rates." Business Research 11, no. 1 (December 7, 2017): 77–114. http://dx.doi.org/10.1007/s40685-017-0057-8.

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Hyunsub Roh and Jungchan Kim. "Ownership Structure and Effective Tax Rates." Tax Accounting Research ll, no. 52 (June 2017): 65–91. http://dx.doi.org/10.35349/tar.2017..52.004.

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Hopland, Arnt O. "Firm size and effective tax rates." Beta 31, no. 02 (November 16, 2017): 116–37. http://dx.doi.org/10.18261/issn.1504-3134-2017-02-02.

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Campbell, H. F., and K. A. Bond. "Effective Marginal Tax Rates in Australia." Economic Analysis and Policy 27, no. 2 (September 1997): 151–58. http://dx.doi.org/10.1016/s0313-5926(97)50017-8.

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Harris, Mark N., and Simon Feeny. "Habit persistence in effective tax rates." Applied Economics 35, no. 8 (May 20, 2003): 951–58. http://dx.doi.org/10.1080/0003684032000050577.

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Iwamoto, Yasushi. "Effective tax rates and Tobin's q." Journal of Public Economics 48, no. 2 (July 1992): 225–37. http://dx.doi.org/10.1016/0047-2727(92)90028-e.

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SPOONER, GILLIAN M. "EFFECTIVE TAX RATES FROM FINANCIAL STATEMENTS." National Tax Journal 39, no. 3 (September 1, 1986): 293–306. http://dx.doi.org/10.1086/ntj41792191.

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Feenberg, Daniel R., and James M. Poterba. "The Alternative Minimum Tax and Effective Marginal Tax Rates." National Tax Journal 57, no. 2, Part 2 (June 2004): 407–27. http://dx.doi.org/10.17310/ntj.2004.2s.03.

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Dissertations / Theses on the topic "Effective tax rates"

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Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças
Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeus e de 8 diferentes sectores de atividade. Listadas no Stoxx Euro 600 no período de 2012 a 2018. As variáveis independentes utilizadas foram a Dimensão da Empresa, a profitabilidade, a Alavancagem Financeira, a "intensidade de capital" e o Inventário, enquanto que as variáveis dependentes são as Taxas Efetivas de Imposto (TEI). Os resultados mostram um sinal negativo para a Dimensão da Empresa, Alavancagem Financeira, Capital Intensivo e Lucratividade. No entanto, mostram um resultado positivo na relação entre a percentagem de Inventário e a Taxa Efetiva de Imposto.
This study aims to determine whether firm-specific characteristics have an influence on the company's effective tax rates. In our study, ETR has been defined in three ways as following: ETR1 defined as Logarithm of income tax divided by EBT, ETR2 as logarithm of income tax divided by normalized EBT, and ETR3 as Logarithm of cash tax paid divided by normalized EBT. The sample consisted of 450 public firms from 18 European countries from eight sectors listed on the Stoxx Euro 600 from 2002 to 2018. The independent variables used in this study are company size, leverage, capital intensity, inventory and Profitability jointly whereas the dependent variable is the company's effective tax rate. The results showed a negative sign for firm size, Leverage, capital intensity and profitability. Additionally, it indicated a positive relationship between inventory intensity and ETRs.
info:eu-repo/semantics/publishedVersion
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Bornemann, Tobias, and Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.

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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities.
Series: WU International Taxation Research Paper Series
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Sawyer, Adrian John. "Company average effective tax rates : a conceptual framework within the New Zealand experience." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2704.

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The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study critically reviews the effective tax rate literature from the United States, Canada, United Kingdom and Australasia, with the objective to isolate the essential findings of the research and to develop issues for consideration in New Zealand. A conceptual framework is developed for the measurement of average effective tax rates (AETRs) in New Zealand, incorporating an empirical and triangulation approach. The focus is to measure the AETR for listed public companies from 1984 to 1991, utilising three AETR ratios. The resulting AETRs are examined by way of individual companies, industry and sharemarket capitalisation groupings, with critical findings presented in both graphical and tabular form. Non-parametric statistics were utilised to test the research hypotheses, including sample representativeness and the significance of the ratio measure adopted. The results suggest that through incorporating a multiple period and triangulation research approach, AETRs, on average over time, are not dependent upon the particular research measure employed. However, the results for the industry and capitalisation manipulations of the data were mixed. The conceptual framework also includes the results of a mail questionnaire survey of expected AETR users and advisers. Parametric testing of the responses was employed to test the research hypotheses, as well as to identify the presence of any non-response bias. The testing provided mixed results, with evidence of response bias present in the results. Selected policy issues are discussed, with suggested reforms for the current ETR measurement and disclosure requirements offered for interested parties in New Zealand. The research findings are compared to previous New Zealand research and to the United States literature. Suggestions for future research are offered.
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Derashid, Chek. "The corporate effective tax rates, industrial policy hypothesis and earnings management : evidence from Malaysia." Thesis, University of Leeds, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.426804.

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Garcia, Joanna. "The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/48897.

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In modern society, there is a generally accepted notion that corporations should be socially responsible, but there is much disagreement over what exactly "social responsibility" means. The primary area of disagreement concerns whether or not firms have a duty to consider non-owner stakeholders in their decision-making process. This paper addresses the need to quantify the benefits of socially responsible activities that provide financial returns to shareholders while still addressing the needs of non-owner stakeholders. It investigates the extent to which the reputational effects of corporate social responsibility lead to increased effectiveness of corporate lobbying expenditures, as measured by effective tax rates. This interactive effect creates a tangible economic benefit for firms, and ultimately their owners, providing an opportunity for firms to address the interests of both non-owners and owners. I expect, and find, that firms that are more socially responsible get a higher return on their lobbying expenditures than firms that are less socially responsible, reflected in lower effective tax rates. This result suggests that the competing viewpoints of the stakeholder and shareholder theories may not be as diametrically opposed as prior literature has suggested. The financial benefits that can be gained from being socially responsible may result in bottom-line profits to the shareholders, while still addressing the needs and desires of non-owner stakeholders.
Ph. D.
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Erickson, Matthew James, and Matthew James Erickson. "The Relation Between Firm Dividend Policy and the Predictability of Cash Effective Tax Rates." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624547.

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I examine the relation between a firm's dividend policy and its strategic tax decisions. I posit that the capital market pressure associated with paying a dividend leads dividend-paying firms to seek predictable cash flows. I specifically focus on the volatility of a firm's cash effective tax rate (ETR) due to the observability, large size, variability, and periodicity of cash tax payments. Consistent with dividend payments altering a firm's strategic tax preferences, I find that firms that pay a higher dividend exhibit more predictable cash ETRs. Further, I find that the predictability of a dividend-initiating (eliminating) firm's cash ETR subsequently increases (decreases). Additionally, I find that, consistent with prior research suggesting that financially constrained firms "borrow" cash from their tax account, financial constraint moderates the positive relation between the predictability of a firm's cash ETR and its dividend payments. Importantly, my results hold for firms initiating a dividend in response to the exogenous shock of the Bush tax cuts. Finally, I also examine specific tax strategies dividend-paying firms use to help increase the predictability of their cash tax payments. My results contribute to the academic literature by examining whether, and how, dividend-paying firms alter their strategic tax decisions. Additionally, I contribute to ongoing public policy debates over the value of dividend payments by demonstrating a positive relation between dividend payments and the predictability of a firm's cash tax payments.
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Anderson, Glenn Michael Economics Australian School of Business UNSW. "Topics in human capital and taxation: effective tax rates on education, the heterogeneous human capital model and the impact of nominal rigidities in the tax system." Publisher:University of New South Wales. Economics, 2007. http://handle.unsw.edu.au/1959.4/41837.

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In this thesis I address several neglected issues relating to the theoretical and applied analysis of human capital and the impact of taxation. I begin with the problem of measuring the effective tax rate on human capital accumulation. I develop a forward-looking measure of the effective tax rate that is grounded in human capital theory, allowing for features that differentiate human capital formation from physical capital formation. These features include concavity of the earnings-investment frontier and adjustments in capital utilization through leisure. I argue that the few attempts that have been made to measure the effective tax rate on skill formation are either limited by the fact that they inherit assumptions applicable to the theory of the firm or have dubious theoretical foundations (Chapter Two). The new measure is used to derive the effective tax rate on human capital in 25 OECD countries, including Australia (Chapter Three). While there are numerous general equilibrium models which integrate nominal rigidities of one form or another, little attention has been devoted to nominal rigidities arising from partial indexation of income tax thresholds. No doubt one of the reasons for this gap in the literature is the difficulty associated with introducing a fully specified progressive tax regime into an applied general equilibrium model. I show that this hurdle can be overcome through a zero-profit condition for general equilibrium on the labour market. The condition is integrated into an aggregative model of the economy consisting of two sectors (consumption and education) and two factors of production (skilled and unskilled labour). Since skill formation is endogenous, the model allows us to reopen research into the optimal level of skill formation and the role of government (Chapter Four). An applied general equilibrium version of the model is used to evaluate the impact of recent tax reform proposals on skill formation (Chapter Five). A concluding chapter draws together these lines of enquiry with suggestions for future research (Chapter Six).
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Barešová, Eliška. "Vývoj rozdílů mezi implicitní a nominální sazbou daně korporací v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199241.

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The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corporate income. For comparison the thesis includes the analysis of the evolution of nominal and implicit tax rates on corporate income in the European Union and in the Czech Republic . For the final analysis, it is essential that the thesis presented as individual changes in the law on income tax since its introduction into the Czech legal system since 1993 to the present. Only with knowledge of legislative changes, it is possible to determine the relationship between nominal and implicit tax rate on corporate income, which deals with the thesis in the final analysis.
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Zavadilová, Dominika. "Vliv hospodářské krize na distorzi mezi efektivní a statutární sazbou daně v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360534.

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The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.
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Bellak, Christian, and Markus Leibrecht. "Effective tax rates as a determinant of foreign direct investment in Central- and East European countries. A panel analysis." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1572/1/document.pdf.

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The Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax policies. We estimate a panel of 35 bilateral country-relationships over a period of 1995-2002. Results suggest a semielasticity of -2.93 which is in line with results derived in studies mainly on OECD countries. This indicates that from an individual country perspective, tax-lowering strategies have been successful in the past, yet they may not be a successful policy option for the future when privatization-related FDI will decrease.
Series: Discussion Papers SFB International Tax Coordination
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Books on the topic "Effective tax rates"

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Pellechio, Anthony J. Effective tax rates under varying tax incentives. [Washington, DC]: Development Research Department, World Bank, 1987.

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Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. Cambridge, Mass: National Bureau of Economic Research, 2003.

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Feenberg, Daniel. The alternative minimum tax and effective marginal tax rates. Cambridge, MA: Massachusetts Institute of Technology, Dept. of Economics, 2003.

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Nicodème, Gaëtan. Computing effective corporate tax rates: Comparisons and results. Brussels: European Commission, Directorate-General for Economic and Financial Affairs, 2001.

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Mintz, Jack M. An empirical estimate of corporate tax refundability and effective tax rates. Ottawa: Carleton University. Department of Economics, 1987.

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Martinez-Mongay, Carlos. ECFIN's effective tax rates: Properties and comparisons with other tax indicators. Brussels: European Commission, Directorate-General for Economic and Financial Affairs, 2000.

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Mendoza, Enrique G. Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption. Cambridge, MA: National Bureau of Economic Research, 1994.

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David, Carey. Average effective tax rates on capital, labour and consumption. Paris: OECD, 2000.

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al-Dīn, Hanāʼ Khayr. Marginal effective tax rates and investment decisions in Egypt. Cairo: Egyptian Center for Economic Studies, 2000.

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Polette, Josh. Distribution of effective marginal tax rates across the Australian Labour Force. Canberra, ACT, Australia: National Centre for Social and Economic Modelling, Faculty of Management, University of Canberra, 1995.

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Book chapters on the topic "Effective tax rates"

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Small, John P., and Patrick J. Caragata. "Regression Based Estimation of Effective Tax Rates." In Taxation and the Limits of Government, 289–305. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4433-3_14.

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Sabourin, David, Stephen Gribble, and Michael Wolfson. "2. Ontario's Corporate Income Tax: An Analysis of Effective Tax Rates." In Business Taxation in Ontario, edited by Allan Maslove, 43–79. Toronto: University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487573706-004.

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Sugino, Makoto. "The Economic Effects of Equalizing the Effective Carbon Rate of Sectors: An Input-Output Analysis." In Economics, Law, and Institutions in Asia Pacific, 197–215. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_11.

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Abstract The 2 °C target of the Paris Agreement has stimulated the implementation of carbon reducing policies such as carbon taxes and emission trading schemes, which explicitly applies a price on carbon emitting fuels. However, OECD (2016) reports that the effective carbon rate must be at least 30 Euros per ton of CO2. The effective carbon rate includes the implicit carbon price, e.g. energy taxes, along with the explicit carbon price. Previous studies have focused on the effects of explicit carbon prices. In this chapter, we will focus on the effective carbon rate and estimate the effects of carbon policies that increase the effective carbon rate to the 30 Euro threshold. We find that the short-term effect of a carbon tax that raises the effective carbon rate for all industries above 30 Euros will not only effect energy intensive industries, but also downstream industries that already have high effective carbon rates. Furthermore, we find that the carbon tax implemented in 2012 increase the average effective carbon rate, but increases the difference between taxed emitters and non-taxed emitters. Thus, tax exemption for energy intensive industries sacrifices economic efficiency.
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Alworth, Julian S., and Wilhelm Fritz. "Capital Mobility, the Cost of Capital Under Certainty and Effective Tax Rates in Europe." In Microeconomic Studies, 173–203. Berlin, Heidelberg: Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-48748-4_9.

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Kojima, Satoshi, and Kenji Asakawa. "Expectations for Carbon Pricing in Japan in the Global Climate Policy Context." In Economics, Law, and Institutions in Asia Pacific, 1–21. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_1.

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Abstract Realizing a decarbonized society in consistent with the Paris Agreement, a fundamental transformation of the entire economic and social system is needed, and not only carbon intensive sectors but also all sectors and all stakeholders including households must be decarbonized. This chapter demonstrates increasing expectations for carbon pricing in Japan in this global policy context. After the review of the global trend of carbon pricing, historical progress of carbon pricing in Japan and the existing nation-wide carbon tax, i.e. the Global Warming Countermeasure Tax, is explained. There are also two sub-national carbon pricing schemes in Japan, Tokyo ETS and Saitama ETS, which are explained in Chaps. 10.1007/978-981-15-6964-7_6 and 10.1007/978-981-15-6964-7_7 respectively, and not focused in this chapter. We examine the claim that Japan has already implemented high level carbon pricing in terms of various forms of energy taxes. Based on the effective carbon rate which is defined by OECD as the sum of explicit carbon prices and fossil fuel taxes per carbon emission, the nationwide average effective carbon rate of Japan is lower than the average effective carbon rates of OECD countries and its key partner countries. The current carbon pricing schemes in Japan are too modest to realize decarbonization transition and there is a room to upgrade them to exploit full potential of carbon pricing. This chapter discusses adequate levels of carbon prices in compatible with decarbonization transition.
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Gekara, Victor Oyaro. "Can the UK Tonnage Tax Minimum Training Obligation Address Declining Cadet Recruitment and Training in the UK?" In The World of the Seafarer, 37–49. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49825-2_4.

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AbstractThis chapter presents a critical analysis of the capacity of the nation-state to develop and implement effective policy interventions on behalf of national labour interests in highly globalized industries. This follows the consistent observation that, under neoliberal capitalism, governments have lacked the power and/or will to implement pro-labour legislation in the same way as they have done for capital (Fourcades-Gourinchas and Babb 2002; Peck 2004; Kotz 2015). This discussion is developed with reference to the Tonnage Tax policy, introduced by the UK government in 2000, as the key policy strategy to revitalize the ailing shipping industry (Department for Transport 1998). In the broadest terms, the strategy is a tax concession designed to attract British ship owners to re-flag their ships to the UK national register, retain the majority of their ship management in the UK and train British seafarer cadets (Selkou and Roe 2002; Brownrigg et al. 2001; Gekara 2010). The core of the strategy, i.e. the tax element, represents an alternative system of calculating corporation tax for shipping companies based on fixed rates and with reference to a shipping company’s total operating tonnage per year rather than its total income, which represents a highly reduced rate of taxation. To specifically address the decline in the British national seafarer labour market and the supply of British officers, a Minimum Training Obligation (MTO) was included for all British-registered ships, which simultaneously incentivized and compelled shipping companies to increase their cadet recruitment and training activities (Selkou and Roe 2002).
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Collins, Julie H., and Douglas A. Shackelford. "Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States." In The Taxation of Multinational Corporations, 51–79. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_4.

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Bellak, Christian, and Markus Leibrecht. "Effective Tax Rates as a Determinant of Foreign Direct Investment in Central and East European Countries: A Panel Analysis." In Multinationals, Clusters and Innovation, 272–88. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230624948_16.

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Yamazaki, Fukuju. "The Optimal Reform About Property Tax." In New Frontiers in Regional Science: Asian Perspectives, 139–46. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_10.

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AbstractWe present the desirable tax reform on the property tax on land and housing in Japan. Since the property tax on housing, building, and equipment becomes an obstacle to the capital formation on land, it should be abolished. Conversely, the effective rate of property tax on land should be increased so as to attain the revenue neutrality for local government. The abolition of tax on housing induces the higher land price which can bear the increase in the property tax on land, so that such a tax reform would benefit all individuals.
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Gérard, Marcel. "Cost of capital, investment location and marginal effective tax rate: methodology and application." In Empirical Approaches to Fiscal Policy Modelling, 61–80. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_5.

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Conference papers on the topic "Effective tax rates"

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Noor, Rohaya Md, Nur Syazwani M. Fadzillah, and Nor'Azam Mastuki. "Tax planning and corporate effective tax rates." In 2010 International Conference on Science and Social Research (CSSR). IEEE, 2010. http://dx.doi.org/10.1109/cssr.2010.5773726.

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Holečková, Jaroslava, and Vojtěch Menzl. "20 Years in Development of Effective Tax Rates in the Czech Republic (2000–2019)." In Management International Conference. University of Primorska Press, 2019. http://dx.doi.org/10.26493/978-961-6832-68-7.6.

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Li, Xiuhua, and Xiao Wang. "Empirical Research on the Determinants of Effective Tax Rates of the Real Estate Industry." In International Conference on Construction and Real Estate Management 2013. Reston, VA: American Society of Civil Engineers, 2013. http://dx.doi.org/10.1061/9780784413135.093.

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Di, Zhan, and Li Xiu-hua. "An empirical analysis of factors influencing effective tax rates of high-tech enterprises in China." In 2013 International Conference on Management Science and Engineering (ICMSE). IEEE, 2013. http://dx.doi.org/10.1109/icmse.2013.6586497.

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Mizdraković, Vule, Maja Kljajić, and Marija Slavković. "Corporate Tax Reporting: Effective Tax Rate of Serbian Public Entities." In FINIZ 2020. Belgrade, Serbia: Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-39-45.

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Shu-Hui, Zhang, Chen Ke-Ying, and Wang Rui-Wen. "MANAGERIAL OVERCONFIDENCE, INTERNAL CONTROLS AND CORPORATE EFFECTIVE TAX RATE." In International Conference on Economics and Management Innovations. Assoc. Prof. Dr. Xiao-Guang Yue, 2018. http://dx.doi.org/10.26480/icemi.02.2018.33.37.

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Luty, Piotr. "Tax Avoidance in V4 Countries and Serbia – Influence of Company Size on Effective Tax Rate." In FINIZ 2020. Belgrade, Serbia: Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-5-11.

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Biernacki, Michal, and Piotr Luty. "Effective Tax Rate in V4 Countries and Serbia - Sectoral Approach." In FINIZ 2020. Belgrade, Serbia: Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-27-31.

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Goodbody, Stephen A. "Successfully Eliminating the Barriers to Solar Photovoltaic Implementation." In ASME 2008 2nd International Conference on Energy Sustainability collocated with the Heat Transfer, Fluids Engineering, and 3rd Energy Nanotechnology Conferences. ASMEDC, 2008. http://dx.doi.org/10.1115/es2008-54247.

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For the majority of commercial and industrial facilities in the United States, electrical power represents a significant portion of their total operating costs and a cost over which they have little or no control. The cost of electrical power has risen dramatically during the past three years, and is projected to continue to increase due to uncertainties in global fuel supply, production investments necessary to meet increasing demand, increased maintenance and repair costs of aging production and transmission infrastructure, the decommissioning and remediation of life-expired generating facilities, and the implementation of increasingly stringent pollution control measures. These trends and influences are seen, to a greater or lesser extent, across the entire nation, but their impact upon the northeast and mid-Atlantic states of Connecticut, Maryland, New Jersey and Delaware has been particularly significant. While solar photovoltaic systems can provide an excellent on-site power source for many commercial and industrial facilities, and would reduce the burden on the existing, over-stretched and aging national power transmission infrastructure, the high capital cost of solar photovoltaic systems represents a significant barrier to the wide-scale commercial adoption of this technology. In an attempt to overcome this barrier, individual states are implementing a variety of rebate and incentive programs designed to promote the installation and use of solar power systems. However a unifying Federal Renewable Portfolio Standard does not presently exist and the complex administration demand of state programs represents a further barrier to adoption for many companies. Further, while a Federal Investment Tax Credit is available, certain organizations for whom solar photovoltaic power would otherwise be an attractive cost-saving opportunity, notably municipalities and non-profits, are generally unable to take advantage of this benefit. In response to this unsatisfactory situation, Soltage, Inc. designs, installs, operates, maintains, and retains ownership of commercial-scale solar photovoltaic power stations at client sites, providing solar-generated power directly to the client. Our customers incur no capital, maintenance or operating costs, and have no administrative burden beyond purchasing solar-generated power at rates that are below their existing utility rate and which are stabilized and guaranteed into the future. For our clients, this is their most effective means of controlling and stabilizing energy expenses in the immediate and long terms. For our nation, this is the key to rapidly implementing the adoption and scale-up of solar photovoltaic power, with all of its inherent benefits.
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Al-Badarneh, Yazan H., Costas N. Georghiades, and Carlos E. Mejia. "On the effective rate of MISO/TAS systems in Rayleigh fading." In 2017 IEEE International Symposium on Information Theory (ISIT). IEEE, 2017. http://dx.doi.org/10.1109/isit.2017.8006945.

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Reports on the topic "Effective tax rates"

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Kostarakos, Ilias, and Petros Varthalitis. Effective tax rates in Ireland. ESRI, November 2020. http://dx.doi.org/10.26504/rs110.

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This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance. Our findings show that distortionary taxes, e.g. on factors of production, are significantly lower while less distortionary taxes, e.g. on consumption, are higher in Ireland than most European countries. Thus, the distribution of tax burden falls relatively more on consumption and to a lesser extent on labour than capital; while in the EU average the norm is the opposite. The descriptive analysis indicates that this shift in the Irish tax policy mix is correlated with the country’s strong economic performance.
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Feenberg, Daniel, and James Poterba. The Alternative Minimum Tax and Effective Marginal Tax Rates. Cambridge, MA: National Bureau of Economic Research, November 2003. http://dx.doi.org/10.3386/w10072.

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Mendoza, Enrique, Assaf Razin, and Linda Tesar. Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption. Cambridge, MA: National Bureau of Economic Research, September 1994. http://dx.doi.org/10.3386/w4864.

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Chirinko, Robert. The Ineffectiveness of Effective Tax Rates on Business Investment. Cambridge, MA: National Bureau of Economic Research, September 1985. http://dx.doi.org/10.3386/w1704.

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Markle, Kevin, and Douglas Shackelford. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? Cambridge, MA: National Bureau of Economic Research, June 2009. http://dx.doi.org/10.3386/w15091.

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Bradford, David, and Charles Stuart. Issues in the Measurement and Interpretation of Effective Tax Rates. Cambridge, MA: National Bureau of Economic Research, July 1986. http://dx.doi.org/10.3386/w1975.

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Markle, Kevin, and Douglas Shackelford. The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates. Cambridge, MA: National Bureau of Economic Research, November 2013. http://dx.doi.org/10.3386/w19621.

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Shoven, John. The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments. Cambridge, MA: National Bureau of Economic Research, December 1988. http://dx.doi.org/10.3386/w2791.

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Gordon, Roger, Laura Kalambokidis, and Joel Slemrod. A New Summary Measure of the Effective Tax Rate on Investment. Cambridge, MA: National Bureau of Economic Research, March 2003. http://dx.doi.org/10.3386/w9535.

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