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: 25 July 2025

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Journal articles on the topic "Effective tax rates"

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Vermeend, Willem. "Effective tax rates in Europe." EC Tax Review 8, Issue 3 (1999): 160–63. http://dx.doi.org/10.54648/ecta1999040.

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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 (1994): 297–323. http://dx.doi.org/10.1016/0304-3932(94)90021-3.

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

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SLEMROD, JOEL. "ON EFFECTIVE TAX RATES AND STEADY-STATE TAX REVENUES." National Tax Journal 40, no. 1 (1987): 127–32. http://dx.doi.org/10.1086/ntj41789683.

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FULLERTON, DON. "THE USE OF EFFECTIVE TAX RATES IN TAX POLICY." National Tax Journal 39, no. 3 (1986): 285–92. http://dx.doi.org/10.1086/ntj41792190.

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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 (2004): 407–27. http://dx.doi.org/10.17310/ntj.2004.2s.03.

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Creedy, John, and Norman Gemmell. "Corporation tax asymmetries: effective tax rates and profit shifting." International Tax and Public Finance 18, no. 4 (2011): 422–35. http://dx.doi.org/10.1007/s10797-011-9165-0.

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Knirsch, Deborah. "Measuring tax distortions with neutrality-based effective tax rates." Review of Managerial Science 1, no. 2 (2007): 151–65. http://dx.doi.org/10.1007/s11846-007-0012-8.

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

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

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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<br>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 Europeu
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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
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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 a
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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 corporat
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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 d
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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 ha
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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 corpora
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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 Cz
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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
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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. Development Research Department, World Bank, 1987.

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United States. Congressional Budget Office., ed. Effective federal tax rates, 1979-1997. Congress of the United States, Congressional Budget Office, 2001.

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

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

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

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

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

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

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

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

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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. 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. 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. 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
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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. Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-48748-4_9.

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Guzzardi, Demetrio, Elisa Palagi, Tommaso Faccio, and Andrea Roventini. "10. In Search of Lost Time." In Financing Investment in Times of High Public Debt. Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0386.10.

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The European Union needs to raise significant resources to finance a just green transition. At the same time, there is a widespread fiscal regressivity in many EU countries. Indeed, recent empirical evidence shows that the tax systems of many EU members are characterised by low degrees of progressivity, with high-income groups paying lower effective tax rates vis-à-vis middle- and low-income classes. In order to jointly tackle such issues, we propose an ensemble of tax policies at the EU level that are grounded on recent proposals advanced in the literature. This fiscal reform includes a wealt
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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. 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. The
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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. 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
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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "The Swiss Banking System." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_3.

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AbstractHistorically, Swiss banks developed mainly to export domestic savings and act as financial turntables for foreign capital inflows. The first banking law to provide federal supervision of domestic banks was the Swiss Federal Act on Banks and Savings Banks (1934). Switzerland built its financial sector on the belief that self-regulation is the most effective way to manage financial entities. Nevertheless, federal supervision has become tighter in the twentieth century, turning Switzerland’s financial system into one of the world’s most closely regulated. Among the formidable challenges f
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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. 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. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230624948_16.

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Conference papers on the topic "Effective tax rates"

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Nakamura, Yuji, Yasuki Matsukawa, Shinji Okazaki, and Shukuji Asakura. "Proposal of a New Corrosion Index for Domestic Tap Water in Japan." In CONFERENCE 2023. AMPP, 2023. https://doi.org/10.5006/c2023-19056.

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Abstract This paper proposes a new corrosion index that can be effectively applied to tap water having low calcium hardness and high soluble silica (SiO2) concentration. Tap water at 70 different locations in Japan were sampled, and corrosivity for carbon steel dipping in flowing tap waters were evaluated. The average corrosion rate vavg was obtained by the weight loss method. The results showed that vavg was strongly dependent on the concentrations of SO42- and SiO2. The application of conventional corrosion indexes to Japanese tap water was examined with unsuccessful results. In view of thes
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Groysman, Alec, Naphtali Brodsky, Joseph Penner, Alon Goldis, and Natali Savchenko. "Study of Corrosiveness of Acidic Crude Oil and It's Fractions." In CORROSION 2005. NACE International, 2005. https://doi.org/10.5006/c2005-05568.

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Abstract Every time new acidic crude oils are used, the problem of naphthenic acids (NA) arises again. Most investigations concern the corrosiveness of crude oils or gas oil fractions containing NA. In the acidic crude oil “A”, the kerosene fraction was the most corrosive. The main goal of this work is to investigate the corrosiveness of different petroleum fractions distilled from acidic crude oil “A” at 150 to 370°C (302 to 698°F) and to find effective measures for diminishing the corrosiveness of aggressive fractions. Corrosiveness of acidic crude oil “A” and petroleum distillates towards p
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Zetlmeisl, Michael J. "A Laboratory and Field Investigation of Naphthenic Acid Corrosion Inhibition." In CORROSION 1995. NACE International, 1995. https://doi.org/10.5006/c1995-95334.

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Abstract This paper presents results of a laboratory and field study of naphthenic acid corrosion and the development of an effective chemical inhibitor for this type of corrosive attack. In the laboratory corrosion test, which involved 20 hour weight loss measurements in high flash solvent with a total acid number (TAN) of 16 mg KOH/gm at a temperature of 600°F (316°C), blank corrosion rates averaged 140 to 150 mpy (3.56 to 3.81 mm/y). Inhibited rates averaged about 10 to 12 mpy (0.254 to 0.305 mm/y). The field test was carried out on a heavy vacuum gas oil (HVGO) stream at 550°F (288°C). Bla
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Ki, Byeong Ho, C. Sean Brossia, Hasan Sabri, and Cheolho Kang. "Application of ECDA for Integrity Management of Crude Oil Pipelines in Kuwait." In CORROSION 2014. NACE International, 2014. https://doi.org/10.5006/c2014-4227.

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Abstract The possible threats of external corrosion and stress corrosion cracking on a series of pipelines in Kuwait have been investigated. The pipelines were constructed from API 5L Grade B steel and tended to be coated with coal tar enamel or polyethylene. These pipelines were used for crude oil transport at relatively low flow rates (gravity feed) and low pressures (typically less than 30% of the specified minimum yield strength). To assess the risk associated with external corrosion and stress corrosion cracking of these pipelines, External Corrosion Direct Assessment following NACE SP-05
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de Bruyn, Hendrik J. "Naphthenic Acid Corrosion in Synthetic Fuels Production." In CORROSION 1998. NACE International, 1998. https://doi.org/10.5006/c1998-98576.

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Abstract Serious corrosion damage to carbon steel piping in a fractionation unit associated with synthetic fuels production has been ascribed to the presence of naphthenic acids. Investigation of the problem revealed total acids numbers (TAN) ranging from 8 - 12mg KOH/g in the feed to the unit. Damage typically occurred in the temperature range 180 - 240°C and manifested as localized pitting, preferential weld corrosion, general wall thinning and end-grain attack. Filming amine corrosion inhibitors designed for refinery overhead systems have been proven ineffective and high temperature phospha
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Champlin, Tom, Jake Davies, Sam Lordo, and Philip Thornthwaite. "Safe Processing of Naphthenic Acid Opportunity Crudes Using Chemical Inhibition and Online Monitoring." In CORROSION 2017. NACE International, 2017. https://doi.org/10.5006/c2017-09067.

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Abstract Continuing economic pressures on the refining industry are forcing more refiners to evaluate the possibilities of processing lower priced, opportunity crudes to improve margins. These crudes are often considerably more corrosive than more expensive crudes, containing potentially higher levels of naphthenic acid. The processing of naphthenic acid containing crudes introduces significant challenges to the refiner, with the risk of high temperature naphthenic acid corrosion being one of the primary concerns. If refiners are to take full advantage of these discounted opportunity crudes, t
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Srivastava, Prakhar, and Nitin Kaistha. "Sustainable Two-Column Design for the Separation of Ethyl Acetate, Methanol, and Water." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.192641.

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This study investigates the design of a two-column distillation (TCD) process to separate a dilute ternary Ethyl Acetate (EtAc)-Methanol (MeOH)-water waste solvent into nearly pure components. The separation is complicated by the presence of a homogeneous EtAc-MeOH azeotrope and a heterogeneous EtAc-water azeotrope, creating a distillation boundary that divides the ternary composition space into two distinct regions. To address this, the proposed flowsheet incorporates liquid-liquid phase separation to cross the distillation boundary, enabling feasible separation. Additionally, the pressure se
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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. American Society of Civil Engineers, 2013. http://dx.doi.org/10.1061/9780784413135.093.

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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, 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 t
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Bachas, Pierre, Anne Brockmeyer, Roel Dom, and Camille Lassale. Effective Tax Rates and Firm Size. The IFS, 2023. http://dx.doi.org/10.1920/wp.ifs.2024.4363.

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Feenberg, Daniel, and James Poterba. The Alternative Minimum Tax and Effective Marginal Tax Rates. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w10072.

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Miller, Helen, Lisa Evers, and Christoph Spengel. Intellectual Property Box regimes: effective tax rates and tax policy considerations. The IFS, 2013. http://dx.doi.org/10.1920/re.ifs.2024.0644.

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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. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4864.

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

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Hanappi, Tibor, Sebastián Nieto Parra, José René Orozco, and Alejandro Rasteletti. Corporate Effective Tax Rates in Latin America and the Caribbean. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005168.

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Using a methodology developed by the Organisation for Economic Co-operation and Development (OECD), this paper estimates forward-looking effective tax rates on corporate income for 21 Latin American and Caribbean (LAC) countries. When compared with countries in other regions, the results show that effective average and marginal tax rates on corporate income in LAC countries tend to be high, with several countries ranked among those with the highest effective tax rates in the large sample. This is mainly due to relatively high corporate income tax (CIT) statutory rates and tax provisions that a
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Kang, Jong Woo, and Lovely Tolin. Effective Mechanisms for Raising Tax Revenues. Asian Development Bank, 2025. https://doi.org/10.22617/wps250263-2.

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This paper explores why raising tax rates may not yield intended results unless certain conditions are met. It investigates these conditions and shows how broadening the tax base is crucial in expanding tax revenue. The findings highlight the importance of a balanced approach in tax policy design to achieve revenue goals while maintaining economic efficiency.
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Markle, Kevin, and Douglas Shackelford. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? National Bureau of Economic Research, 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. National Bureau of Economic Research, 1986. http://dx.doi.org/10.3386/w1975.

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