|
|
View Research by Author - Don Fullerton
Publications
| Viewing 1-1 of 1. Most recent posts listed first. | |
Marginal Effective Tax Rate: From The Encyclopedia of Taxation and Tax Policy (Article)The marginal effective tax rate, designed to measure incentives for investment, is a calculation that takes into account effects of measurement and timing of income in determining the impact of a tax applied to an additional dollar of capital income. The marginal effective tax rate on capital income is the expected pretax rate of return minus the expected after-tax rate of return on a new marginal investment, divided by the pretax rate of return. | Posted to Web: October 01, 1999 | Publication Date: October 01, 1999 |
Return to list of authors |
|
|
Latest Research
