Analyzing taxes on business income with the marginal effective tax rate model:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C.
1990
|
| Edition: | 1. print. |
| Series: | International Bank for Reconstruction and Development <Washington, DC>: World Bank discussion papers
79. |
| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003169281&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Item Description: | Literaturverz. S. 91 |
| Physical Description: | VI, 115 S. graph. Darst. |
| ISBN: | 0821315218 |
Staff View
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| 245 | 1 | 0 | |a Analyzing taxes on business income with the marginal effective tax rate model |c David Dunn ; Anthony Pellechio |
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| 264 | 1 | |a Washington, D.C. |c 1990 | |
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| 490 | 1 | |a International Bank for Reconstruction and Development <Washington, DC>: World Bank discussion papers |v 79. | |
| 500 | |a Literaturverz. S. 91 | ||
| 650 | 4 | |a Entreprises - Impôts - Pays en voie de développement - Modèles mathématiques | |
| 650 | 4 | |a Entwicklungsländer | |
| 650 | 4 | |a Mathematisches Modell | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Unternehmen | |
| 650 | 4 | |a Business enterprises |x Taxation |z Developing countries |x Mathematical models | |
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Record in the Search Index
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| adam_text | V
Table of Contents
Page No.
Introduction 1
Section 1: A Brief Overview of METR 5
A. The Parameter Settings and Results 6
B. The Cash Flow and the Marginal Effective Tax Rate
Calculation 9
Section 2; Some Insights into Business Income Tax Policy .... 11
A. Theoretical Cases with Neutrality Properties 13
B. Nonindexed Depreciation 15
C. Explicit Indexation 18
D. Reduced Capital Gains Taxes 20
E. Investment Incentives 21
F. Debt Financing 24
G. The Sensitivity of Effective Tax Rates to Inflation . . 26
H. Policy Implications 27
Section 3: The Model 29
A. Setting Parameters 29
The Physical Investment 30
Operation 32
Financing 33
Inflation 35
Taxe8 on Income 35
Standard Deductions 38
Depreciation 39
Indexation 46
Treatment of Debt 49
Treatment of Capital Gains 50
Treatment of Losses and Unused Credits 52
Treatment of Dividends 55
Treatment of Retained Earnings 59
Import Taxes 61
Other Taxes 62
Cash Flow Tax 62
Excess Profits Tax 62
Property/Wealth Tax 62
Treatment of Investors 63
Investment incentives 64
Investment Deductions and Tax Credits .... 64
Tax Holidays on Business Income Taxes .... 65
General Tips on Setting Parameters 66
vi
Page No.
B. The Cash Flow 67
The Before and After Tax Cash Flows 68
Supporting Calculations 69
Depreciation Calculations 70
C. Miscellaneous 72
Section 4t Reproducing the Study 73
A. Surveying the Model 73
B. The Base Case 75
C. Nonindexed Depreciation 77
D. Explicit Indexation 79
E. Reduced Capital Gains Taxes 80
F. Investment Incentives 80
G. Other Cases 82
H. Theoretical Results 83
I. Operating the Macros 84
Conclusion 87
Bibliography 91
Appendix 1: Other Studies that can Benefit by Using METR .... 92
Appendix 2: Some Useful Lotus Instructions for Operating METR . 94
Tables 98
Figures 109
|
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| dewey-full | 336.24/17/091724 |
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| geographic | Países subdesarrollados - Empresas de negocios |
| geographic_facet | Países subdesarrollados - Empresas de negocios |
| id | DE-604.BV005144683 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T08:28:07Z |
| institution | BVB |
| isbn | 0821315218 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003169281 |
| oclc_num | 21372712 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-188 |
| owner_facet | DE-473 DE-BY-UBG DE-188 |
| physical | VI, 115 S. graph. Darst. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| record_format | marc |
| series | International Bank for Reconstruction and Development <Washington, DC>: World Bank discussion papers |
| series2 | International Bank for Reconstruction and Development <Washington, DC>: World Bank discussion papers |
| spellingShingle | Dunn, David 19XX- Pellechio, Anthony Analyzing taxes on business income with the marginal effective tax rate model International Bank for Reconstruction and Development <Washington, DC>: World Bank discussion papers Entreprises - Impôts - Pays en voie de développement - Modèles mathématiques Entwicklungsländer Mathematisches Modell Steuer Unternehmen Business enterprises Taxation Developing countries Mathematical models Steuersatz (DE-588)4250194-5 gnd Unternehmerlohn (DE-588)4187052-9 gnd |
| subject_GND | (DE-588)4250194-5 (DE-588)4187052-9 |
| title | Analyzing taxes on business income with the marginal effective tax rate model |
| title_auth | Analyzing taxes on business income with the marginal effective tax rate model |
| title_exact_search | Analyzing taxes on business income with the marginal effective tax rate model |
| title_full | Analyzing taxes on business income with the marginal effective tax rate model David Dunn ; Anthony Pellechio |
| title_fullStr | Analyzing taxes on business income with the marginal effective tax rate model David Dunn ; Anthony Pellechio |
| title_full_unstemmed | Analyzing taxes on business income with the marginal effective tax rate model David Dunn ; Anthony Pellechio |
| title_short | Analyzing taxes on business income with the marginal effective tax rate model |
| title_sort | analyzing taxes on business income with the marginal effective tax rate model |
| topic | Entreprises - Impôts - Pays en voie de développement - Modèles mathématiques Entwicklungsländer Mathematisches Modell Steuer Unternehmen Business enterprises Taxation Developing countries Mathematical models Steuersatz (DE-588)4250194-5 gnd Unternehmerlohn (DE-588)4187052-9 gnd |
| topic_facet | Entreprises - Impôts - Pays en voie de développement - Modèles mathématiques Entwicklungsländer Mathematisches Modell Steuer Unternehmen Business enterprises Taxation Developing countries Mathematical models Steuersatz Unternehmerlohn Países subdesarrollados - Empresas de negocios |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003169281&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV023546732 |
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