A New Summary Measure of the Effective Tax Rate on Investment
收藏NBER2003-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9535
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资源简介：
The empirical literature that seeks to measure the effective tax rate on new investment offers a striking paradox. On the one hand, summary measures of the effective tax rate on new investment are normally quite high. On the other hand, the amount of revenue actually collected from taxing capital
提供机构：
美国国家经济研究局
创建时间：
2003-03-01
