Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/24639
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dc.contributor.authorLammersen, Lotharen_US
dc.date.accessioned2009-02-16T14:58:18Z-
dc.date.available2009-02-16T14:58:18Z-
dc.date.issued2002en_US
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_US
dc.language.isoengen_US
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen_US
dc.relation.ispartofseries|aZEW Discussion Papers |x02-46en_US
dc.subject.jelM21en_US
dc.subject.jelH21en_US
dc.subject.jelH25en_US
dc.subject.jelH32en_US
dc.subject.ddc330en_US
dc.subject.keywordCorporate Taxationen_US
dc.subject.keywordDecision-Makingen_US
dc.subject.keywordCompetitionen_US
dc.subject.keywordEffective Tax Burdenen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwBesteuerungsgrundsatzen_US
dc.subject.stwBetriebswirtschaftliche Investitionstheorieen_US
dc.subject.stwTheorieen_US
dc.titleThe Measurement of Effective Tax Rates: Common Themes in Business Management and Economicsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn355181835en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:672-

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