A Dynamic Measure of the Effective Tax Rate

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2003 Italy English Publisher:Economics Bulletin, Nashville, Tenn.Journal:Economics Bulletin, volume 8, pages 1-7

Authors: PANTEGHINI, Paolo;

handle: 11379/25040

A Dynamic Measure of the Effective Tax Rate

- Summary
- Subjects
- Metrics

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.

Country

Italy

Related Organizations

University of Brescia
Italy

Keywords

jel: jel:H2

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average