Corporate Effective Tax Rates for Research and Policy
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F23%3A10456358" target="_blank" >RIV/00216208:11230/23:10456358 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=qFyo5aziWE" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=qFyo5aziWE</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1177/10911421221137203" target="_blank" >10.1177/10911421221137203</a>
Alternative languages
Result language
angličtina
Original language name
Corporate Effective Tax Rates for Research and Policy
Original language description
How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modeled using the law-forward-looking ETRs-and those estimated from actual data on companies' profits and taxes-backward-looking ETRs. In this article, I move beyond this distinction, and I break down backward-looking ETRs according to the type of data used to estimate them. I focus on backward-looking ETRs that are estimated using companies' balance sheet databases. Based on my review of recent findings, I argue that backward-looking ETRs-of multinational corporations in particular-have become more frequently estimated thanks to advances in data availability while also becoming more relevant as a result of ongoing global corporate tax reform debates.
Czech name
—
Czech description
—
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50201 - Economic Theory
Result continuities
Project
<a href="/en/project/GM21-05547M" target="_blank" >GM21-05547M: Taxing multinational corporations in the globalised world (CORPTAX)</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Public Finance Review
ISSN
1091-1421
e-ISSN
1552-7530
Volume of the periodical
51
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
35
Pages from-to
171-205
UT code for WoS article
000884800000001
EID of the result in the Scopus database
2-s2.0-85141761783