Earticle

초록

영어

Studies using the effective tax rates(ETR) to measure corporate tax (dis)advantage have played an important role in tax reform. However, recent studies have questioned the validity of the ETR for this purpose. In this study we extend the prior research in two ways. First, we assess the validity of the ETR as a measure of tax (dis)advantage. Second, we develop an alternative measure to the ETR. Empirical results indicate that the ETR is often unavailable, and when it is avaliable, it is not reliable as an indicator of differences in tax (dis)advantage. Further, the results show that a more direct measure of tax (dis)advantage, the tax subsidy on equity(TSE) measure, can be computed for almost all firm and is better able to identify firms that are more or less tax-advantaged.

목차

I. 서론
 II. 이론적 검토
  1. 대리변수의 불완전성
  2. 함수적 이상현상
 III. 선행연구
 IV. 실증분석을 위한 연구설계
  1. 유효세율에 대한 대체적인 측정치
  2. 변수와 분석대상 자료
 V. 실증분석 결과 및 해석
  1. 유효세율의 입수가능성과 신뢰성 분석
  2. 조세보조금 측정치에 대한 분석
 VI. 결론
 참고문헌
 Abstract

저자

• 鄭文鉉 [ 정문현 | 부산대학교 경영학부 교수 ]
• 盧賢燮 [ 노현섭 | 경남정보대학 세무회계정보과 조교수 ]

참고문헌