The same tax-rate-disparity test is applied by comparing the effective tax rate
in the country where the sales were made and the effective tax rate
in the country where the manufacturing activity occurred.
Thus, deferral plays a major role in lowering their effective tax rates
In their annual filings, corporations figure out their effective tax rate
internally, and they often include what they pay to states and localities (net of deduction).
2) Yet during that time, marginal effective tax rates
were much lower for manufacturing than the service industries.
7) The second period followed the changes in 1986, leading to a stabilization of the effective tax rates
The financial markets recognize that the savings generated by a lower effective tax rate
generally translate into larger cash resources, lower-cost financing of operations and increased dividends.
However, the effective tax rates
applied to natural gas used as heating fuel cannot be less than 50% of the relevant EU minimum rates as from 1/1/2007
Studies of bank taxation have been a notable exception to this role - existing studies have sought to measure the impact of tax reform by estimating average effective tax rates
This indispensable reference work provides detailed comparative information on marginal effective tax rates
by country by type of capital asset for 1980, 1985 and 1990, an index, a good working bibliography in the form of the separate chapter references, an introductory chapter by Jorgenson explaining the issues and findings, and a methodological appendix to that chapter by Jorgenson explaining the Jorgenson cost of capital  and marginal effective tax rate
[1; 3] concepts (the latter refining Harberger's notion of the effective tax rate
) and the King-Fullerton framework  for calculating the cost of various types of capital.
If the deferral rules change, there could be negative rating implications in the sector, especially for those companies that may have a potentially larger increase in their effective tax rates
The macro approaches compute the effective tax rates
based on aggregated macroeconomic data, contained in the national accounting of individual states.
This may not be a serious concern if the effective tax rates
of the foreign country and the U.