Companies often limit operating gains when they overlook their Effective Tax Rate (ETR) while transforming their supply chains for margin improvement, according to Tompkins Associates' paper, Leveraging the Supply Chain for Increased Shareholder Value.

ETR is the summation of all taxes paid by a company - such as income, property, customs, sales, energy, and environmental - and each of these vary by country. Ranging from 14% to more than 50%, a company's ETR can be altered by changing the design of its supply chain.

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