Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten / Ulrich Schreiber, Christoph Spengel und Lothar Lammersen
Contributor(s): Resource type: Ressourcentyp: BuchBookLanguage: German Series: Discussion paper ; 01-26 : Public finance and corporate taxationPublisher: Mannheim : ZEW, [2001]Description: 35 S. : graph. DarstSubject(s): Genre/Form: Additional physical formats: Erscheint auch als: Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten. Online-Ausgabe Mannheim : ZEW, 2001. 1 Online-Ressource (circa 42 Seiten)RVK: RVK: QL 800 | QL 410Summary: The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of them can be overcome by using an approach presented by Devereux and Griffith. Based on their methodology, we develop a measure for effective tax rates for profitable investments which is directly connected with the well-known concept of effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison with the statutory tax rate. Also, we show the connection between this approach and widespread calculations based on net present values. The methodology and the measures are classified with respect to their applicability and their advantages and disadvantages compared with other approaches.Call number: Grundsignatur: 2001 B 634PPN: PPN: 116155274X| Item type | Home library | Shelving location | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Magazinbestand ausleihbar | Bibliothek Campus Süd | Geschlossenes Magazin | 2001 B 634 | Available | 44180792090 |
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