Construct · 1 fields · 1 citations

long-run cash effective tax rate: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed

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

Taxation

cash taxes paid divided by pretax income over long windows such as ten years, a measure of sustained tax avoidance.

In taxation, long-run cash effective tax rate refers to cash taxes paid divided by pretax income over long windows such as ten years, a measure of sustained tax avoidance. This meaning comes from Dyreng (2008) in The Accounting Review.[1]

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Nearby constructs

avoidance2 fields · 3 citationsjingle · one word, two carriers effective tax rate1 fields · 1 citationsanchor · a standalone construct measure2 fields · 4 citationsjingle · one word, two constructs

References

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-Run Corporate Tax Avoidance. The Accounting Review, 83(1), 61-82. https://doi.org/10.2308/accr.2008.83.1.61

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