Using tax return data to simulate corporate marginal tax rates:
We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are no...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2007
|
| Schriftenreihe: | Working paper series / National Bureau of Economic Research
13709 |
| Online-Zugang: | Volltext |
| Zusammenfassung: | We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are not available. We find that the simulated book marginal tax rate does a better job of explaining financial statement debt ratios than does the analogous tax return variable and discuss how the book simulated rate is likely to be an appropriate measure in settings with global, long-term considerations. |
| Beschreibung: | 47 S. graph. Darst. 22 cm |
Internformat
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| 100 | 1 | |a Graham, John R. |e Verfasser |0 (DE-588)129349690 |4 aut | |
| 245 | 1 | 0 | |a Using tax return data to simulate corporate marginal tax rates |c John R. Graham ; Lillian F. Mills |
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| 490 | 1 | |a Working paper series / National Bureau of Economic Research |v 13709 | |
| 520 | |a We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are not available. We find that the simulated book marginal tax rate does a better job of explaining financial statement debt ratios than does the analogous tax return variable and discuss how the book simulated rate is likely to be an appropriate measure in settings with global, long-term considerations. | ||
| 700 | 1 | |a Mills, Lillian F. |e Verfasser |0 (DE-588)135853796 |4 aut | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |
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| id | DE-604.BV023593604 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:41:32Z |
| indexdate | 2024-07-09T21:25:15Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016908934 |
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| physical | 47 S. graph. Darst. 22 cm |
| publishDate | 2007 |
| publishDateSearch | 2007 |
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| publisher | National Bureau of Economic Research |
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| series2 | Working paper series / National Bureau of Economic Research |
| spelling | Graham, John R. Verfasser (DE-588)129349690 aut Using tax return data to simulate corporate marginal tax rates John R. Graham ; Lillian F. Mills Cambridge, Mass. National Bureau of Economic Research 2007 47 S. graph. Darst. 22 cm txt rdacontent n rdamedia nc rdacarrier Working paper series / National Bureau of Economic Research 13709 We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they are not available. We find that the simulated book marginal tax rate does a better job of explaining financial statement debt ratios than does the analogous tax return variable and discuss how the book simulated rate is likely to be an appropriate measure in settings with global, long-term considerations. Mills, Lillian F. Verfasser (DE-588)135853796 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.> NBER working paper series 13709 (DE-604)BV002801238 13709 http://papers.nber.org/papers/w13709.pdf kostenfrei Volltext |
| spellingShingle | Graham, John R. Mills, Lillian F. Using tax return data to simulate corporate marginal tax rates |
| title | Using tax return data to simulate corporate marginal tax rates |
| title_auth | Using tax return data to simulate corporate marginal tax rates |
| title_exact_search | Using tax return data to simulate corporate marginal tax rates |
| title_exact_search_txtP | Using tax return data to simulate corporate marginal tax rates |
| title_full | Using tax return data to simulate corporate marginal tax rates John R. Graham ; Lillian F. Mills |
| title_fullStr | Using tax return data to simulate corporate marginal tax rates John R. Graham ; Lillian F. Mills |
| title_full_unstemmed | Using tax return data to simulate corporate marginal tax rates John R. Graham ; Lillian F. Mills |
| title_short | Using tax return data to simulate corporate marginal tax rates |
| title_sort | using tax return data to simulate corporate marginal tax rates |
| url | http://papers.nber.org/papers/w13709.pdf |
| volume_link | (DE-604)BV002801238 |
| work_keys_str_mv | AT grahamjohnr usingtaxreturndatatosimulatecorporatemarginaltaxrates AT millslillianf usingtaxreturndatatosimulatecorporatemarginaltaxrates |