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https://hdl.handle.net/10419/24639
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Lammersen, Lothar | en |
dc.date.accessioned | 2009-02-16T14:58:18Z | - |
dc.date.available | 2009-02-16T14:58:18Z | - |
dc.date.issued | 2002 | - |
dc.identifier.uri | http://hdl.handle.net/10419/24639 | - |
dc.description.abstract | Economic agents who face the diversity of tax systems demand condensed butsophisticated information on effective tax burdens. We analyse common featuresand differences between important forward-looking concepts of measuringeffective tax rates in business management and economics and develop someuseful properties for analysing and communicating them. We explore how theinstruments can be employed to provide information on the impact of taxationon decision-making, competition, and distribution. The large variety of instru-ments proves very useful. However, it turns out to be necessary to reveal themeasurement?s scope and to carefully choose the adequate approach and measure. | en |
dc.language.iso | eng | en |
dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
dc.relation.ispartofseries | |aZEW Discussion Papers |x02-46 | en |
dc.subject.jel | M21 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | H32 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Corporate Taxation | en |
dc.subject.keyword | Decision-Making | en |
dc.subject.keyword | Competition | en |
dc.subject.keyword | Effective Tax Burden | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Steuerbelastung | en |
dc.subject.stw | Steuerinzidenz | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Besteuerungsgrundsatz | en |
dc.subject.stw | Betriebswirtschaftliche Investitionstheorie | en |
dc.subject.stw | Theorie | en |
dc.title | The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 355181835 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:zewdip:672 | en |
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