Tax fairness and effective tax rates: A tale of two industries

Tax fairness and effective tax rates: A tale of two industries

Industries with low effective tax rates (ETR) could reasonably expect to suffer as a result of legislation designed to increase tax fairness. ETRs in 2 such industries, banking and oil and gas, are analyzed over a period of time that included 2 major tax law shifts. Results suggest that legislation...

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Veröffentlicht in:Journal of applied business research 1996-12, Vol.13 (1), p.121
Hauptverfasser: Smith, W Robert, Manzon, Gil B, Vijayakumar, Jayaraman
Format: Artikel
Sprache:eng
Schlagworte:
Banking industry
Budget deficits
Committees
Efficiency
Legislation
Petroleum industry
Politics
Studies
Tax legislation
Tax rates
Tax reform
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Zusammenfassung:Industries with low effective tax rates (ETR) could reasonably expect to suffer as a result of legislation designed to increase tax fairness. ETRs in 2 such industries, banking and oil and gas, are analyzed over a period of time that included 2 major tax law shifts. Results suggest that legislation designed to promote tax fairness affects industries in an idiosyncratic manner.
ISSN:0892-7626
2157-8834