EASURING EFFECTIVE CORPORATE TAXATION IN ROMANIA USING ORWARD-LOOKING METHODOLOGY

Sebastian Lazar

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 477-484

Abstract: From various methodologies used to compute effective taxation of companies, one in particular is enjoying a special attention. We refer to the so-called “Devereux & Griffith” methodology which based on the essential features of the tax code try to compute effective tax rates (marginal and average) of a hypothetical investment project taken by a company. Based on this methodology, the paper will compute the effective tax rates in Romania after 1990, taking into account the main changes in the tax code throughout the period. The paper shows that EMTR and EATR follow closely the statutory tax rates and reveals the impact of accelerated depreciation and that of changes in the useful life of assets.

Keywords: taxation; effective marginal tax rates; effective average tax rates. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:477-484

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