The declining GAAP ETR trend over 1960-2016

Keyphrases

• Tax Expenditures 100%
• Tax Savings 33%
• Tax Functions 33%
• Statutory Tax Rate 33%
• Politicians 16%
• Design Methodology 16%
• Observed Trends 16%
• Firm Characteristics 16%
• Downward Trend 16%
• Declining Trend 16%
• High Need 16%
• Time-varying Coefficients 16%
• Tax Enforcement 16%
• Trend Analysis 16%

Economics, Econometrics and Finance

• Taxation 100%
• Accounting Standards 100%
• Expenditure 50%
• Capital Income Tax 16%
• Tax Rate 16%