The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

Lothar Lammersen

No 02-46, ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research

Abstract: Economic agents who face the diversity of tax systems demand condensed but sophisticated information on effective tax burdens. We analyse common features and differences between important forward-looking concepts of measuring effective tax rates in business management and economics and develop some useful properties for analysing and communicating them. We explore how the instruments can be employed to provide information on the impact of taxation on decision-making, competition, and distribution. The large variety of instru-ments proves very useful. However, it turns out to be necessary to reveal the measurement?s scope and to carefully choose the adequate approach and measure.

Keywords: Corporate Taxation; Decision-Making; Competition; Effective Tax Burden (search for similar items in EconPapers)
JEL-codes: H21 H25 H32 M21 (search for similar items in EconPapers)
Date: 2002
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:zewdip:672

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