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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Polito, Vito | en |
dc.date.accessioned | 2011-07-14 | - |
dc.date.accessioned | 2012-11-02T14:26:48Z | - |
dc.date.available | 2012-11-02T14:26:48Z | - |
dc.date.issued | 2011 | - |
dc.identifier.uri | http://hdl.handle.net/10419/65738 | - |
dc.description.abstract | The accounting and economic literature have long highlighted the potential implications of deferred taxation for tax policy analysis. This paper incorporates deferred taxation into the neoclassical investment model for the computation of the Effective Tax Rate (ETR) on business investment and revisits the empirical evidence on the evolution of ETRs in the United States over the last decade. The numerical results show that after including deferred taxation there is little differential in the ETRs across assets; ETRs in the 2000s have been essentially in line with statutory rates; and partial expensing had little effect on ETRs. These results hold whether investment is financed by equity or debt; profits are distributed to individual shareholders through dividends, interests or capital gains; and regardless of the differential between book and economic depreciation. | en |
dc.language.iso | eng | en |
dc.publisher | |aCardiff University, Cardiff Business School |cCardiff | en |
dc.relation.ispartofseries | |aCardiff Economics Working Papers |xE2011/14 | en |
dc.subject.jel | H3 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | deferred taxation | en |
dc.subject.keyword | effective marginal tax rates | en |
dc.subject.keyword | taxation of income from capital | en |
dc.subject.stw | Investition | en |
dc.subject.stw | Kapitalertragsteuer | en |
dc.subject.stw | Steuerpolitik | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | USA | en |
dc.title | Deferred taxation and effective tax rates on income from capital in the United States, 2000 - 2010 | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 664239099 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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