id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
american_scientific_journal-9669	Stanislas T. Médard D. C. Agossadou	Analysis of Biases in Corporate Income Tax-CIT	2023	17	.pdf	application/pdf	8026	381	55	The biases relating to the rate There are six biases relating to the rate: the bias of multiple tax rates compared to the single tax rate, the bias of the legal tax rate (LTR) compared to the effective tax rate (ETR), the bias of the legal tax rate (LTR) compared to the marginal tax rate (MTR), the bias of the effective tax rate (ETR) compared to the marginal tax rate (MTR), the bias of corporate tax rate compared to the interest rate and the bias of corporate tax rate in relation to the dividend rate 4.4.1. The bias of corporate tax rate in relation to the interest rate The bias of corporate rate in relation to the interest rate consists of setting the CIT rate at a level that is generally too high compared to the interest rate of the firm's borrowed capital.	cache/american_scientific_journal-9669.pdf	txt/american_scientific_journal-9669.txt