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An economic assessment of the evolution of the corporate tax system in Italy

Zangari, Ernesto - 2020

Persistent link: https://www.econbiz.de/10012300496

Forward-looking effective tax rates in the banking sector

Zangari, Ernesto; Pisano, Elena - 2019

Persistent link: https://www.econbiz.de/10012133613

Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand

Fabling, Richard; Gemmell, Norman; Kneller, Richard; … - 2013

Effective marginal tax rates (EMTRs) can be very different from the statutory rate and vary across firms, reflecting such factors as the extent and nature of taxable deductions (losses, depreciation), asset and ownership structures, and debt/equity financing. We estimate firm-specific EMTRs and...

Persistent link: https://www.econbiz.de/10012115665

Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand

Fabling, Richard; Gemmell, Norman; Kneller, Richard; … - Treasury, Government of New Zealand - 2013

Persistent link: https://www.econbiz.de/10011079829

Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand

Fabling, Richard; Gemmell, Norman; Kneller, Richard; … - Motu: Economic & Public Policy Research - 2013

Persistent link: https://www.econbiz.de/10010712601

A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants

Monteiro, Marta Rodrigues; Brandão, Elísio Fernando … - Faculdade de Economia, Universidade do Porto - 2011

as explanatory factors the tax variables Effective Average Tax Rate (EATR) and Effective Marginal Tax Rate (EMTR). In … fact, empirical results indicate a parabolic relationship between EMTR and corporate tax revenues, reinforcing the …

Persistent link: https://www.econbiz.de/10009357638