Construct · 1 fields · 1 citations

effective average tax rate: a standalone construct

One name. One construct. A landmark on the map.

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effectiveaverage tax rate1 CONSTRUCTEffective average taxDEVEREUX · PUBLIC ECONOMICS

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Public economics

forward-looking measure of the tax share of pre-tax economic profit on a profitable investment, used to study discrete choices of location.

In public economics, effective average tax rate refers to forward-looking measure of the tax share of pre-tax economic profit on a profitable investment, used to study discrete choices of location. This meaning comes from Devereux (2003) in International Tax and Public Finance.[1]

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Nearby constructs

investment2 fields · 2 citationsjingle · one word, two constructsmeasure2 fields · 4 citationsjingle · one word, two constructsshare2 fields · 2 citationsjingle · one word, two constructs

References

  1. Devereux, M. P., & Griffith, R. (2003). Evaluating Tax Policy for Location Decisions. International Tax and Public Finance, 10(2), 107-126. https://doi.org/10.1023/a:1023364421914

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