MPG.eBooks - Search Results - (("tax rate") OR ("tax rates"))*

1

Corporate Effective Tax Rates : Model Description and Results from 36 OECD and Non-OECD Countries

by Hanappi, Tibor
Published 2018

OECD Publishing

“... not only statutory tax rates (STRs) but also many provisions affecting the base such as, e.g., fiscal...”

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2

Effective tax rates of MNEs : New evidence on global low-taxed profit

by Hugger, Felix
Published 2023

OECD Publishing

“...) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates...”

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3

Effective Tax Rates and Firm Size

by Bachas, Pierre
Published 2023

The World Bank

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4

Do Tax Rates Encourage Entrepreneurial Activity?

by Gordon, Roger
Published 1997

International Monetary Fund

“...When the top personal tax rates are above the corporate rate, high-income individuals have...”

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5

Effective Average Tax Rates for Permanent Investment

by Klemm, Alexander
Published 2008

International Monetary Fund

Subjects: “...Average effective tax rate...”

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6

Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries

by Klemm, Alexander
Published 2008

International Monetary Fund

Subjects: “...Effective tax rate...”

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7

The Optimal Turnover Threshold and Tax Rate for SMEs

by Wei, Feng
Published 2019

International Monetary Fund

“... equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate...”

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8

Corporate effective tax rates for R&D : The case of expenditure-based R&D tax incentives

by González Cabral, Ana Cinta
Published 2021

OECD Publishing

“... effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives...”

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9

Effective tax rates for R&D intangibles

by González Cabral, Ana Cinta
Published 2023

OECD Publishing

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10

Fiscal Policy Through Time-Varying Tax Rates : If and How

by Kaufman, Martin
Published 2000

International Monetary Fund

“...This paper investigates if there are circumstances where time-varying tax rates could improve...”

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11

Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity

by Dinerstein, Marcos
Published 2023

The World Bank

Subjects: “...Corporate Tax Rate...”

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12

Average Effective Tax Rates on Capital, Labour and Consumption

by Carey, David
Published 2000

OECD Publishing

“.... estimates of average effective tax rates (AETRs) and presents new estimates based on modifications...”

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13

Using Micro-Data to Assess Average Tax Rates

Published 2003

OECD Publishing

“...This study considers advantages of relying on micro-data to assess average tax rates on labour...”

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14

Statutory tax rates on dividends, interest and capital gains : The debt equity bias at the personal level

by Harding, Michelle
Published 2018

OECD Publishing

“...This paper presents statutory tax rates on several forms of capital income, including dividends...”

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15

Implications of a Lower Capital Gains Tax Rate in the United States

Published 1989

International Monetary Fund

Subjects: “...Marginal effective tax rate...”

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16

Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited

by Papp, Tamás
Published 2008

International Monetary Fund

“...The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition...”

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17

The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions

by Gropp, Reint
Published 1997

International Monetary Fund

Subjects: “...Average effective tax rate...”

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18

Average and Marginal Effective Tax Rates Facing Workers in the EU : A Micro-Level Analysis of Levels, Distributions and Driving Factors

by Immervoll, Herwig
Published 2004

OECD Publishing

“...Macro-based effective tax rate (ETR) measures do not provide information on the level...”

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19

Marginal Effective Tax Rates on Physical, Human and R&D Capital

by Gordon, Kathryn
Published 1998

OECD Publishing

“...This paper presents marginal effective tax rates (METRs) for a number of physical and intangible...”

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20

Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations

by Dabla-Norris, Era
Published 2018

International Monetary Fund

“..., distinguishing between tax rate and tax base changes, and further separating between changes in personal income...”

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