@techreport{Lammersen2002Measurement,
abstract = {Economic agents who face the diversity of tax systems demand condensed but
sophisticated information on effective tax burdens. We analyse common features
and differences between important forward-looking concepts of measuring
effective tax rates in business management and economics and develop some
useful properties for analysing and communicating them. We explore how the
instruments can be employed to provide information on the impact of taxation
on decision-making, competition, and distribution. The large variety of instru-ments proves very useful. However, it turns out to be necessary to reveal the
measurement?s scope and to carefully choose the adequate approach and measure.},
address = {Mannheim},
author = {Lothar Lammersen},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {M21; H21; H25; H32; 330; Corporate Taxation; Decision-Making; Competition; Effective Tax Burden; Unternehmensbesteuerung; Steuerbelastung; Steuerinzidenz; Steuerwirkung; Besteuerungsgrundsatz; Betriebswirtschaftliche Investitionstheorie; Theorie},
language = {eng},
number = {02-46},
publisher = {Zentrum f\"{u}r Europ\"{a}ische Wirtschaftsforschung (ZEW)},
title = {The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics},
type = {ZEW Discussion Papers},
url = {http://hdl.handle.net/10419/24639},
year = {2002}
}
