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Which Effective Tax Rate?
Don Fullerton
University of Illinois at Urbana-Champaign - Department of Finance; National Bureau of Economic Research (NBER); CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
April 1984
NBER Working Paper No. w1123
Abstract:
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional taxes associated with a marginal increase in the inflation and interest rates, while others estimate the additional taxes associated with a marginal increase in investment. Because there are six basic types of rates, because of the different procedures that can be used to estimate each type, and because of different assumptions about the margin, care should be taken in the application and use of effective tax rate estimates.
Number of Pages in PDF File: 37
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Date posted: April 27, 2000
Suggested CitationFullerton, Don, Which Effective Tax Rate? (April 1984). NBER Working Paper No. w1123. Available at SSRN: http://ssrn.com/abstract=227118
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