全球智库信息集成服务系统(G2TT): Using Tax Return Data to Simulate Corporate Marginal Tax Rates

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w13709
来源ID	Working Paper 13709
	Using Tax Return Data to Simulate Corporate Marginal Tax Rates
	John R. Graham; Lillian F. Mills
发表日期	2007-12-28
出版年	2007
语种	英语
摘要	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.
主题	Financial Economics ; Corporate Finance ; Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel
URL	https://www.nber.org/papers/w13709
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/571385
推荐引用方式 GB/T 7714	John R. Graham,Lillian F. Mills. Using Tax Return Data to Simulate Corporate Marginal Tax Rates. 2007.