Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/24639 
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dc.contributor.authorLammersen, Lotharen
dc.date.accessioned2009-02-16T14:58:18Z-
dc.date.available2009-02-16T14:58:18Z-
dc.date.issued2002-
dc.identifier.urihttp://hdl.handle.net/10419/24639-
dc.description.abstractEconomic 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.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x02-46en
dc.subject.jelM21en
dc.subject.jelH21en
dc.subject.jelH25en
dc.subject.jelH32en
dc.subject.ddc330en
dc.subject.keywordCorporate Taxationen
dc.subject.keywordDecision-Makingen
dc.subject.keywordCompetitionen
dc.subject.keywordEffective Tax Burdenen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerbelastungen
dc.subject.stwSteuerinzidenzen
dc.subject.stwSteuerwirkungen
dc.subject.stwBesteuerungsgrundsatzen
dc.subject.stwBetriebswirtschaftliche Investitionstheorieen
dc.subject.stwTheorieen
dc.titleThe Measurement of Effective Tax Rates: Common Themes in Business Management and Economics-
dc.typeWorking Paperen
dc.identifier.ppn355181835en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:672en

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