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Paolo M. Panteghini
''A dynamic measure of the effective tax rate''
( 2003, Vol. 8 No.15 )
This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future business changes.
JEL: H2 - Taxation, Subsidies, and Revenue: General
Manuscript Received : Sep 17 2003 Manuscript Accepted : Nov 21 2003

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