Using Tax Return Data to Simulate Corporate Marginal Tax Rates
收藏NBER2007-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w13709
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资源简介：
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are
提供机构：
美国国家经济研究局
创建时间：
2007-12-01
