Issues in the Measurement and Interpretation of Effective Tax Rates
收藏NBER1986-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1975
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资源简介：
Marginal effective tax rates on investment that are derived from the user cost of capital are nowadays widely used practically to assess the effects of capital taxation. In this paper, we examine several troublesome issues in the construction and use of marginal effective tax rates and user costs of
提供机构：
美国国家经济研究局
创建时间：
1986-07-01
