Earticle

초록

영어

This study develops a model to estimate the corporate marginal tax rates(MTR) of firms with net operating loss(NOL) carryforwards. Similar to the MTR measure developed in Shevlin(1990), the MTR measure used in this study reflects the present value of ￦１ of tax payable on additional income based on an estimate of the length of time that firms will be able to avoid paying taxes using NOL carryforwards. Several scenarios are presented to illustrate this definition and to analyze the impact of both the rules allowing a 5-year carryforward of NOL and future taxable incomes on MTR. An empirical procedure to estimate the MTR is performed on the sample firms selected from the KIS-FAS database. The results presented in this paper indicate that the MTR measure used in this study is a reasonable proxy for MTR.

목차

I. 서론
 II. 이론적 검토
  1. 유효세율과 관련 연구주제
  2. 한계세율의 다기간 속성
 III. 선행연구
  1. 한계세율의 추정
  2. 기존연구에서 사용한 한계세율 추정치
 IV. 연구설계
  1. 분석방법
  2. 변수정의와 분석대상 자료
 V. 분석결과 및 해석
 VI. 결론
 참고문헌
 Abstract

저자

• 李仁宰 [ 이인재 | 동주대학 경영과 조교수 ]
• 盧賢燮 [ 노현섭 | 경남정보대학 세무회계정보과 조교수 ]

참고문헌