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1 GKS Becker and Fuest2003 GKS NEEDS Financial QUEST
2 62 1 Feldstein and Summers1979 Devereux and Griffith2003 Gordon, Kalambokidis and Slemrod2004 Becker and Fuest2003 King and Fullerton Gordon, Kalambokidis and Slemrod Gordon, Kalambokidis and Slemrod2004 GKS Becker and Fuest2003 GKS Devereux and Griffith King and Fullerton Becker and Fuest2003 GKS Becker and Fuest
3 63 1 Becker and Fuest2003 GKS Feldstein and Summers King and Fullerton19849p r 6 r EMTRpr p the pretax real rate of return 1 p 7 8 pr Ar p r A pr Ar 1 1r Ar 1 12 King and Fullerton1984 EMTRpr p 4 Feldstein and Summers % King and Fullerton1984p. 10 p. 19 A m w p p1a 1 s1mrw p
4 64 EMTR p r Ar p 1rAr (13) Gordon, Kalambokidis and Slemrod T E d t I t n1 1i n T E I t d 0 n,tn I tn dn T t E t K t EMTR 1rT t E t K t Sorensen T p K EATR EATRT t pk t T K T T t pk t K t T 14 tn I tn r K tn r tn K tn I t e rn 9 t t n t t n tm dm t K t T 0 I tne t n tmdm dn (15) t I t r K T t I 0 t e rdn dn r I t (16) A K t T AI t 14 T t pk t AI t T T t ArK t prk t 17 E E t prk t {pr}k t 18 9 Ruiz and Gerard200729rK t I t K t
5 65 TE T t E t ArK t GKS EMTR p r p T t E t K t 1rT t E t K t 110 T t pk t 17 EATR Ar pr p r1pr p p p r p pp p p p EMTR 1 p p 111 Devereux and Griffith (14) GKS Becker and Fuest2003 GKS GKS 10 Becker and Fuest2003 t1 I t1 K t1 t K t 1K t1 I t1 112 b i K B FK V V t 1bI t n1 1 n n1 ibk t B t I t 1i n n1 1i n {F tn K t1 K t1 } ib t 1i n Becker and Fuest200311Table 3.
6 I t V t I t 1b ib 1 n n11i n {F n11i n tn K t1 K t1 } I t K t1 {1K t I t } n11 n 1i n 1 i n1 i 1i n 1 V t I t 1 1 F i 115 F n1 F tn K t1 ) I t V t I t 0 F i d D V 11 V t 1bI t I t n11i I n t 1 n n11i n1 n11i n 1 n1 n1 1 n ibk t B t I t 1 ib t 1i n n11i n 1i n [F t n {1K t I t }1{1K t I t }D n ] 117 K t 1 {1K t I t } D D t n1 I tn 1 17 I t V t I t 1b 1 n n11i n n11i n1 n11i n 1 ib 1 n tn{1k n11i n n11i nf t I t } 1 I t 1b n11i 1 i n 1 n11i n 11Becker and Fuest (117) 3 I t
7 67 b1 1 i n1f tn{1k t I t } I t F n1f tn K t1 I t V t V t n11i 1 n i n11i b1 {F tn K t1 K t1 } n i I t { 1 1 i } n1 1i b ] 1 {F tn K t1 K t1 } n i 1 i{ i 1 i n n11i 1 b } 1 {F tn K t1 K t1 } i I t I t I t F 1 i 1 i { i 1 i n11i n 1 b } F1 i i F i { 1 1 d n i 1 n n11i 1 b } pf i i 1 A n1 1i n pi i Ai b i 12 i i. Becker and Fuest i1
8 68 pi {i Ai b} p 1i {i Ai b} 123 i i ) 13 pi A b p 1A b 124 Becker and Fuest2003 GKS T E T t { FK t ib t1 I t E t {FK t I t } T t E t {I t I t n11 ibk t1b n t1 } n11 ib t1ibk n t1 B t1 } r n1 1i n n1 1 n 24 I t 14 T t E t I t 1 n1 1i n I tib t1 ibk t1 B t Becker and Fuest r
9 T t E t 1 d {I n tib t1ibk t1b t1} n11i n I t I t 26 n1 1i n A 26 2 b T t E t I t {ib t1 ibk t1 B t1 }bi t I t Ab T t E t {I t ib t1 ibk t1 B t1 bi t } EMTR 1I t T t E t {I t ib t1 ibk t1 B t1 bi t } T t E t 1 EMTR { 1 n1 1 b } I n t 1I t { 1 n1 1 b } I n t Becker and Fuest2003 GKS 15 GKS Gordon, Kalambokidis and Slemrod Becker and Fuest20034 t K t r t I t I t K t 210 AA 15 Becker and Fuest
10 70 A 1 n n1 n01r r A 1 n n01 n1 AA AA r r r A r r MRR p pmrr 214 V r V 1MRR 0 1MRR e rt dt r 215 MRR MRR MRR r r MRR MRR MRRMRR r MRRpr 216 V V V 0 1MRRer t dt 1MRR r 217 r 1 A A C 1A C1A C C CC AA A r r0 r C V 217 C1A 1A 1MRR r MRR
11 71 MRR 1A r p p A r pa r 1 p p A r 1A r 221 MRR MRR A MRR MRRA r 222 tn I tn K tn t 16 K t T 0 I t e n dn 223 T t pk t K t T A MRR MRRK t 224 t T t T t pk t A K t A rk t {prr}k t A rk t rk t 225 pk t A rk t E t t E t {p}k t pk t 226 T t E t 16Sorensen Devereux
12 72 T t E t A rk t p p A r 1A r T t E t 1K t T t E t 228 r Gordon, Kalambokidis and Slemrod2004 r r Almeida and Paes2013 Gruevski Almeida and Paes2013Gruevski King and Fullerton1984 Almeida and Paes Gruevski Almeida and Paes INEINE BNDES 18 17Almeida and Paes Table 6. 18Almeida and Paes
13 Gruevski r (13) r Almeida and Paes2013 INE r GKS RF NEEDS GKS RF R R Becker and Fuest Becker and Fuest2003 GKS GKS GKS R NEEDS Financial QUEST 101, ,210,766 17,894, K t K t K t tax wedgetjlp Becker and Fuest
14 74 I t 21 r / R NEEDS Financial QUEST R
15 GKS 27 RF Becker and Fuest Becker and Fuest2003 GKS I t 29 2 pk t K K t t K t T t E t pk t K t the extra taxes due 30 T t E t T t E t 31 1 r % Becker and Fuest I i I 30Gordon, Kalambokidis and Slemrod r1z 31(228) p
16 76 2 K t K t T t E t T t E EMTR pk t t r ,537 17,757 14,937 20,437 8,739 3,442 12, ,657 15,620 16,537 25,842 7,602 3,027 10, ,753 11,600 17,472 11,197 6, , ,839 9,497 17,908 8,221 5,524 1,786 3, ,909 9,840 17,937 5,636 5,618 2,917 2, ,006 10,478 18,105 6,942 6,467 2,715 3, ,144 13,425 18,642 7,943 7,009 3,325 3, ,292 10,875 19,255 6,718 6,256 2,859 3, ,391 7,133 19,474 8,149 5,282 1,914 3, ,476 4,049 18,732 11,379 6,175 1,475 4, ,557 8,383 19,002 24,346 7,478 4,654 12, , ,979 4,185 5, , ,733 9,297 18,778 7,812 5,709 7,120 1, ,750 14,427 18,120 5,679 6,098 4,356 1, ,751 16,950 18,112 3,835 6,802 5,064 1, ,708 22,641 18,432 17,931 7, , ,698 23,116 17,941 11,315 8,408 3,666 4, ,449 23,987 18,230 2,472 8,025 6,396 1, ,319 6,894 17,125 9,520 4,786 8,580 3, ,175 9,629 16,395 5,240 4,152 3, ,044 13,430 15,605 3,427 4,535 4, ,948 12,696 14,813 5,266 4,220 3, ,895 13,975 14,083 12,036 4,939 1,109 3, ,818 25,613 13,554 15,211 6,211 4,394 1, NEEDS Financial QUEST T t E t TE E 32 2 EMTR r 33 pp. 1415
17 3R R , , ,887 8,691 8,695 19,137 5, , ,486 8,860 6,056 5,872 8,454 3,238 5, , , ,374 6,890 3,808 3, ,417 1,058 26, , , , ,429 1,692 23, , ,301 1,452 1, ,581 3,196 24, ,433 1,063 5,567 2,307 3, ,848 2,184 26, ,653 4,301 6,768 1,193 3, ,916 4,181 25, ,719 4,520 7,407 5,136 1, ,322 5,422 28, ,128 3,010 5,848 5, ,968 10,568 30, ,610 2,992 3,210 4,768 1, ,581 9,873 43, ,388 2,148 3,518 10,919 1, ,126 14,356 24, ,426 3,816 2,530 4, ,553 7,060 11, ,422 6,357 5,116 6, ,000 4,233 23, ,659 2,756 6,075 5,310 2, ,110 5,582 21, ,445 2,043 7,110 2, ,284 2,628 36, ,440 7,734 3, ,030 3,440 28, ,009 7,782 9,505 7, ,502 2,678 21, ,719 18,202 9,393 5,336 6, ,592 7,650 8, ,086 19,893 7,177 17,247 11, ,210 3,675 21, , ,744 2,347 3, ,338 5,579 18, ,881 3,699 4, , ,373 3,949 20, ,637 6,005 5,787 4,489 1, ,799 4,809 25, ,918 2,257 4,701 8,617 4, , , , ,584 2,529 7,612 R NEEDS Financial QUEST TE R R 2
18 R TE E TE 34 Becker and Fuest2003 GKS Feldstein and Summers King and Fullerton RF
19 79 r K F KF r z A F 1A r 11AA1Fr 1zr 1 A Az r 1zr 1 W r K FK A W t 0 e r t {FK t 11AI t }dt 1 H{FK t 11AI t }e r t I t K t 2 1 H I 1Aert 0 H K FK t K 1ert Ae r t r1ae r t e r t FK t K 1Ar 1 7 p pfk K p 1Ar 8 1
20 80 81 p 8 r pr Ar 1 9 Almeida, A. and N. Paes, 2013, The Influence of Interest on Net Equity and Interest Rates on Tax NeutralityA Case Study of the Brazilian Corporate Taxation, EconomiA, Vol. 14, No. 34, pp Becker, J. and C. Fuest, 2003, The GKS-Measure of the Effective Tax Burden on Investment: Theory and Empirical Evidence for Germany, Working Paper, University of Cologne. Devereux, M. 2004, Measuring Taxes on Income from Capital, in P. B. Sorensen (ed.), Measuring the Tax Burden on Capital and Labor, Chapter 2, pp. 3571, MIT Press. Devereux, M. and R. Griffith, 2003, Evaluating Tax Policy for Location Decisions, International Tax and Public Finance, Vol. 10, No. 2, pp Feldstein, M. and L. Summers, 1979, Inflation and the Taxation of Capital Income in the Corporate Sector, National Tax Journal, Vol. 32, No. 4, pp Gordon, R., L. Kalambokidis, and J. Slemrod, 2004, A New Summary Measure of the Effective Tax Rate on Investment, in P. B. Sorensen (ed.), Measuring the Tax Burden on Capital and Labor, Chapter 4, pp Gruevski, I. 2013, Effective Marginal Tax Rates on Corporate Income in Republic of Macedonia, Economic Development, No. 3, pp King, M. A. and D. Fullerton, 1984, The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany, Chicago: University of Chicago Press. Ruiz, F. and M. Gerard, 2007, Summary, Description, and Extensions of the Capital Income Effective Tax Rate Literature, in C. Read and G. Gregoriu (eds.), International Taxation Handbook: Policy, Practice, Standards, and Regulation, Chapter 2, pp. 1141, CIMA Publishing. Sorensen, P. B. 2004, Measuring Taxes on Capital and Labor: An Overview of Methods and Issues, in P. B. Sorensen, (ed.), Measuring the Tax Burden on Capital and Labor, Chapter 1, pp. 134, MIT Press pp pp pp pp GKS 66 3 pp p p pp
21 81 1R NEEDS Financial QUEST / I_B01001 / I_B01007 / I_B01008 / I_B01002 / I_B01009 / I_B01024 / I_B01025 R / / / / I_B01019 I_B01020 / / I_B01018 (H01015) / I_B01027 / I_B01011 / I_B01029 / I_B01037 / / / / / / / / / I_B01003 I_B01004 I_B01005 I_B01010 I_B01068 I_B01069 I_B01030 I_B01002 I_B01009 I_B01008 / I_B01016
22 82 2 NEEDS Financial QUEST B01034 B01062 B D D D I_A / / / / / / / / / / / / / I_B01018 I_B01023 I_B01026 I_B01027 I_B01029 I_B01030 I_B01033 I_B01037 I_B01038 I_B01047 I_B01048 I_B01068 I_B H01005 RI_B01023I_B01026I_B01027I_B01029I_B01030I_B01037I_B01068I_ B01069I_B01048 I_B01047 I_B01038 I_B01033 I_B01027I_B01029I_B01030 I_B01033I_B01037I_B01068I_B01069
23 83 On the Estimate of Effective Marginal Corporate Tax Rate: An Examination of the Modified GKS Measure Masanori TAHIRA, Hideki SHIBUTANI Becker and Fuest2003 GKS GKS
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