文章基本信息
- 标题：A dynamic measure of the effective tax rate
- 本地全文：下载
- 作者：Paolo M. Panteghini
- 期刊名称：Economics Bulletin
- 电子版ISSN：1545-2921
- 出版年度：2003
- 卷号：8
- 出版社：Economics Bulletin
- 摘要：This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future business changes.
