1 “... effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators...”

2 “...This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs...”

3 “... on the standard ETR framework and extends it in two important respects. First, ETRs are calculated...”

4 “... (ETRs) for 36 OECD and Selected Partner Economies taking into account a wide range of corporate tax...”