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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2008
|
| Series: | IMF Working Papers
Working Paper No. 08/56 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | 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 allows the EATR to be calculated in the presence of tax holidays, which are an important part of tax systems, especially in developing countries. Second, it reveals an interesting feature of the original EATR: despite the assumption of a one-period investment, the original measure is informative about long-term investments, thanks to the assumption of pooled depreciation. Without this assumption-which is justifiable in a few countries only- the EATR based on one-period perturbation in the capital stock would be less useful for analyzing medium and long-term investments |
| Physical Description: | 1 Online-Ressource (16 p) |
| ISBN: | 1451869185 9781451869187 |
Staff View
MARC
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| index_date | 2024-07-03T20:13:25Z |
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| spelling | Klemm, Alexander Verfasser aut Effective Average Tax Rates for Permanent Investment Klemm, Alexander Washington, D.C International Monetary Fund 2008 1 Online-Ressource (16 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 08/56 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 allows the EATR to be calculated in the presence of tax holidays, which are an important part of tax systems, especially in developing countries. Second, it reveals an interesting feature of the original EATR: despite the assumption of a one-period investment, the original measure is informative about long-term investments, thanks to the assumption of pooled depreciation. Without this assumption-which is justifiable in a few countries only- the EATR based on one-period perturbation in the capital stock would be less useful for analyzing medium and long-term investments Online-Ausg http://elibrary.imf.org/view/IMF001/09092-9781451869187/09092-9781451869187/09092-9781451869187.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Klemm, Alexander Effective Average Tax Rates for Permanent Investment |
| title | Effective Average Tax Rates for Permanent Investment |
| title_auth | Effective Average Tax Rates for Permanent Investment |
| title_exact_search | Effective Average Tax Rates for Permanent Investment |
| title_exact_search_txtP | Effective Average Tax Rates for Permanent Investment |
| title_full | Effective Average Tax Rates for Permanent Investment Klemm, Alexander |
| title_fullStr | Effective Average Tax Rates for Permanent Investment Klemm, Alexander |
| title_full_unstemmed | Effective Average Tax Rates for Permanent Investment Klemm, Alexander |
| title_short | Effective Average Tax Rates for Permanent Investment |
| title_sort | effective average tax rates for permanent investment |
| url | http://elibrary.imf.org/view/IMF001/09092-9781451869187/09092-9781451869187/09092-9781451869187.xml |
| work_keys_str_mv | AT klemmalexander effectiveaveragetaxratesforpermanentinvestment |