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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/19698| Title: | Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set |
| Keywords: | D21 H25 ddc:330 Corporate marginal tax rate tax loss carryforward investment behaviour Investition Investitionsfunktion Unternehmensbesteuerung Grenzsteuersatz Steuerbegünstigung Schätzung Deutschland |
| Issue Date: | 16-Oct-2013 |
| Description: | This study is the first empirical analysis to investigate the relationship between the investment behaviour of firms resident in Germany and the empirically determined marginal tax rates developed by John R. Graham. It is based on the Bundesbank's corporate balance sheet statistics for the period 1971-2002. In an autoregressive distributed lag model, the marginal tax rate is shown to be significant, with an elasticity of between 0.1 and 0.2. An error correction model does not produce any plausible results for the marginal tax rate. Graham's marginal tax rates are a complement to the methods typically used to determine the effective marginal tax rates and effective average tax rates. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/19698 |
| Other Identifiers: | http://hdl.handle.net/10419/19698 ppn:543475360 RePEc:zbw:bubdp1:6142 |
| Appears in Collections: | EconStor |
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