A dynamic measure of the effective tax rate

Paolo Panteghini

Economics Bulletin, 2003, vol. 8, issue 15, 1-7

Abstract: This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future business changes.

JEL-codes: H2 (search for similar items in EconPapers)
Date: 2003-11-21
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Citations: View citations in EconPapers (5)

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