Effective Average Tax Rates for Permanent Investment /
This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a permanent investment. While this may appear a small change, it has important implications. First, it al...
| मुख्य लेखक: | |
|---|---|
| स्वरूप: | पत्रिका |
| भाषा: | English |
| प्रकाशित: |
Washington, D.C. :
International Monetary Fund,
2008.
|
| श्रृंखला: | IMF Working Papers; Working Paper ;
No. 2008/056 |
| ऑनलाइन पहुंच: | Full text available on IMF |