Expensed Intangibles Have a Zero Effective Tax Rate...Not!

10 Pages Posted: 7 Sep 2007 Last revised: 21 Dec 2016

Date Written: September 10, 2007

Abstract

Tom Neubig was Ernst & Young's national director of quantitative economics and statistics in Washington and former chief economist and director of the U.S. Treasury Department's Office of Tax Analysis. He is a producer and user of effective tax rate analyses, and in this report highlights some key underlying assumptions that distort effective tax rate measures, particularly for intangible investments.

Keywords: tax, effective tax rate, expensing, intangible investment

JEL Classification: G30, G38, H00, H20, H25, H32

Suggested Citation

Neubig, Thomas S., Expensed Intangibles Have a Zero Effective Tax Rate...Not! (September 10, 2007). Tax Notes, Vol. 116, No. 11, September 10, 2007, Available at SSRN: https://ssrn.com/abstract=1012950

Thomas S. Neubig (Contact Author)

Tax Sage Network ( email )

101 Harbourview Drive
Locust Grove, VA 222508
United States

HOME PAGE: http://www.taxsagenetwork.com

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