Tax Ratios: A Critical Survey [electronic resource] / Organisation for Economic Co-operation and Dev...
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Tax Ratios: A Critical Survey [electronic resource] / Organisation for Economic Co-operation and Dev...
Tax Ratios: A Critical Survey [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2001.
Alternative title
Date
2001.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (78 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Intro -- Foreword -- Contents -- Executive Summary -- Figure 1. Labour income tax ratio: our data vs. Mendoza et al. (1997) -- Figure 2. Capital income tax ratio: our data vs. Mendoza et al. (1997) -- Figure 3. Corporate income tax ratio: our data vs. Mendoza et al. (1997) -- Figure 4. Compositio...
B.1.9. The Netherlands -- B.1.10. Portugal -- B.1.11. Spain -- B.1.12. Sweden -- B.1.13. United Kingdom -- Table 11: Labour income tax ratios (Mendoza et al. (1997)) % -- Table 12: Capital income tax ratios (Mendoza et al. (1997)) % -- Table 13: Consumption tax ratios (Mendoza et al. (1997)) % -- Ta...
Publication information
Publisher
Paris : OECD Publishing, 2001.
Date Published
2001.
Subjects
More information
Scope and Contents
Summary
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the me...
Alternative Titles
Full title
Tax Ratios: A Critical Survey [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.5
Language note
English
Issued As
OECD Tax Policy Studies (CKB)2590000000002914
Identifiers
Primary Identifiers
Record Identifier
74VK3laL8W6y
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3laL8W6y
Other Identifiers
ISBN
92-64-19562-9
1-280-00601-3
DDC
336.2/91
MMS ID
991023942562802626
