Construct · 1 fields · 1 citations

effective tax rate: a standalone construct

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

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Taxation

tax expense relative to pretax income, whose variation across firms reflects leverage, capital intensity and other choices.

In taxation, effective tax rate refers to tax expense relative to pretax income, whose variation across firms reflects leverage, capital intensity and other choices. This meaning comes from Gupta (1997) in Journal of Accounting and Public Policy.[1]

Unit
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Measured by

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Nearby constructs

capital2 fields · 3 citationsjingle · one word, two constructs intensity4 fields · 5 citationsjingle · one word, four constructs leverage6 fields · 15 citationsjingle · one name, six constructs

References

Gupta, S., & Newberry, K. (1997). Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16(1), 1-34. https://doi.org/10.1016/s0278-4254(96)00055-5

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