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| Author: | Schreiber, U. Spengel, C. Lammersen, L. |
| Title: | Measuring the Impact of Taxation on Investment and Financing Decisions |
| Journal: | Schmalenbach Business Review
2002 : JAN, VOL. 54:1, p. 2-23 |
| Index terms: | TAXATION INVESTMENT FINANCIAL MANAGEMENT DECISION MAKING |
| Language: | eng |
| Abstract: | Effective tax rates are a useful tool for policy makers as well as for business managers who might demand condensed but sophisticated information on investment tax burdens. This paper discusses the measurement of the effective tax rate on profitable investment, i.e., investment that generates an economic rent. Based on an approach presented by Devereux and Griffith, the authors develop a standard measure of the effective average tax rate. This measure is directly connected with the widely used effective marginal tax rate. The measure uses a comparison with the statutory tax rate to indicate whether or not an investment is tax advantaged. |
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