[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/2019\/09\/28\/effective-tax-rate-wikipedia\/#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/2019\/09\/28\/effective-tax-rate-wikipedia\/","headline":"Effective tax rate – Wikipedia","name":"Effective tax rate – Wikipedia","description":"The Effective tax rate is defined in legal entities as a quotient from the actual tax burden and the company","datePublished":"2019-09-28","dateModified":"2019-09-28","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/author\/lordneo\/#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/author\/lordneo\/","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/wikimedia.org\/api\/rest_v1\/media\/math\/render\/svg\/97df193584ad274ed703fb7b418ab2fe442c5e95","url":"https:\/\/wikimedia.org\/api\/rest_v1\/media\/math\/render\/svg\/97df193584ad274ed703fb7b418ab2fe442c5e95","height":"","width":""},"url":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/2019\/09\/28\/effective-tax-rate-wikipedia\/","wordCount":1197,"articleBody":"The Effective tax rate is defined in legal entities as a quotient from the actual tax burden and the company income before taxes. [first] In natural persons the Effective tax rate as a ratio of the tax amount in income tax to the gross income. [2] Instead of the tax burden determined by the tax tariff, which results from the legal framework, the economic tax burden on alternatives to action is to be determined as a tax -related reduction of economic targets in the form of a percentage. In this way, tariff, assessment basic and time effects of the taxation alternatives are reduced to a number. Different calculation models exist for determining effective tax rates. Under the name of the \u201cForward Looking Concepts\u201d, the effective tax rate concepts are summarized, which reflect tax burdens of future investment objects. Two tasks are assigned to them in the literature: On the one hand, they should be used to support investment or location decisions and, on the other hand, disclose tax preferences or disadvantages for real investments. The group of forward looking concepts includes the analytical analytical tax rate models from King\/Fullerton and Devereux\/Griffith based on the neoclassical investment theory as well as the effective tax rates derived from a financial plan-oriented company model such as the European Tax Analyzer. There are differences between the model approaches in the choice of economic target and the extent of the basic tax assessment components. In the King\/Fullerton model as well as in the ETA, the return of the investment object is used as an economic target. While the return in the model of King\/Fullerton from Arbi-Tag-free goods and capital markets is derived, it is determined in the case of the ETA from the end values \u200b\u200bof the underlying financial plans and can therefore be regarded as an economic contribution to the effective tax discussion. The King\/Fullerton model only allows a limited number of input parameters, such as the return before taxes, and the economic and tax depreciation rate of the assumed investment. From these input parameters, the post-tax return is analytically determined using an optimization approach or an arbitration weight. The compactness of the model is bought by a large number of restrictive assumptions. The analysis is limited to border investments with an endless term and an exponentially decreasing payment flow course. In addition, the modeling of tax assessments is limited to elements that do not require anticipation of uncertain expectations, essentially to depreciation. Eatr ( effective average tax rate ) represents an indicator of the measurement of tax burden on companies in an international context. The EATR measure is the weighted funds of the nominal tax rate and the effective tax rate. The latter indicates the tax burden of an investment. This in turn corresponds to the capital market interest rate after taxes. AND A T R = r\u2212rsr{displaystyle EATR={frac {r-r_{s}}{r}}} with r {displaystyle r} = input tax return, rs{displaystyle r_{s}} = post -tax return \u2191  Wolfgang Frimmel: The effective tax burden on companies. Section 2, page 25 @first @2 Template: Link\/www.econ.jku.at ( Page no longer available, search in  Webarchiven )  Info: The link was automatically marked as a defect. Please check the link according to the instructions and then remove this note. (PDF; 608\u00a0kB)  \u2191  Say: Effective income tax burden: Splitting procedures in Germany favor couples compared to Great Britain. In DIW Wochen Report No. 17.2012, page 8, box 2 (PDF; 267\u00a0kB)   "},{"@context":"http:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/#breadcrumbitem","name":"Enzyklop\u00e4die"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/wiki.edu.vn\/all2en\/wiki10\/2019\/09\/28\/effective-tax-rate-wikipedia\/#breadcrumbitem","name":"Effective tax rate – Wikipedia"}}]}]