Corporate Effective Tax Rates for Research and Policy

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Corporate Effective Tax Rates for Research and Policy

Popis výsledku v původním jazyce

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&apos; 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&apos; 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.

Název v anglickém jazyce

Corporate Effective Tax Rates for Research and Policy

Popis výsledku anglicky

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&apos; 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&apos; 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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

<a href="/cs/project/GM21-05547M" target="_blank" >GM21-05547M: Zdanění nadnárodních korporací v globalizovaném světě (CORPTAX)</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2023

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Public Finance Review

ISSN

1091-1421

e-ISSN

1552-7530

Svazek periodika

51

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

35

Strana od-do

171-205

Kód UT WoS článku

000884800000001

EID výsledku v databázi Scopus

2-s2.0-85141761783