| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w2279 |
| 来源ID | Working Paper 2279 |
| The Significance of Tax Law Asymmetries: An Empirical Investigation | |
| Rosanne Altshuler; Alan J. Auerbach | |
| 发表日期 | 1987-06-01 |
| 出版年 | 1987 |
| 语种 | 英语 |
| 摘要 | This study uses tax return data for U.S. nonfinancial corporations for the period 1971-82 to estimate the importance of restrictions on the ability of firms to use tax credits and to obtain refunds for tax losses. Our results suggest that the incidence of such unused tax benefits increased substantially during the early 1980s, though we do not find these increases attributable to increased investment incentives during that period. Using estimates of a three-state (taxable, not taxable, partially taxable) transition probability model, we calculate the effective tax rates on various types of investments undertaken by firms differing with respect to tax status. We confirm previous findings about the marginal tax rate on interest payments, and that it is important to distinguish current tax payments from marginal tax rates in estimating the incentive to invest. |
| 主题 | Macroeconomics |
| URL | https://www.nber.org/papers/w2279 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/559534 |
| 推荐引用方式 GB/T 7714 | Rosanne Altshuler,Alan J. Auerbach. The Significance of Tax Law Asymmetries: An Empirical Investigation. 1987. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w2279.pdf（464KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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