Using Micro-Data to Assess Average Tax Rates [electronic resource] / Organisation for Economic Co-op...
Using Micro-Data to Assess Average Tax Rates [electronic resource] / Organisation for Economic Co-op...
Using Micro-Data to Assess Average Tax Rates [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2003.
Alternative title
Date
2003.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (49 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of Contents; Executive Summary; Chapter 1. Introduction; Chapter 2. Assessing Average Tax Rates on Personal Income; Chapter 3. Assessing Average Tax Rates on Corporate Income; Chapter 4. Summary and Conclusions; References; Annex I. Measuring Implicit Tax Rates on Labour; Annex II. M...
Publication information
Publisher
Paris : OECD Publishing, 2003.
Date Published
2003.
More information
Scope and Contents
Summary
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also ill...
Alternative Titles
Full title
Using Micro-Data to Assess Average Tax Rates [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.8
Description based upon print version of record.
Language note
English
Issued As
OECD tax policy studies (CKB)2590000000002914 (DLC)99034974 (OCoLC)43084507 1990-0538
Identifiers
Primary Identifiers
Record Identifier
74VK3lLXz8qO
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lLXz8qO
Other Identifiers
ISBN
92-64-19981-0
DDC
336.2
MMS ID
991023942730202626
