Using Micro-Data to Assess Average Tax Rates / Organisation for Economic Co-operation and Development

Format:

Book

Government document

Author/Creator:

Clark, W. Steven.

Organisation for Economic Co-operation and Development.

Contributor:

Organisation for Economic Co-Operation and Development, Committee on Fiscal Affairs Working Party No. 2 on Tax Analysis and Tax Statistics Staff, Content Provider.

Series:

OECD Tax Policy Studies, 19900538 ; no.8.

OECD Tax Policy Studies, 19900538 ; no.8

Language:

English

Subjects (All):

Taxation.

Local Subjects:

Taxation.

Physical Description:

1 online resource (49 p.)

Place of Publication:

Paris : OECD Publishing, 2003.

Language Note:

English

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 illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.

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. Measuring Implicit Tax Rates on Capital; Annex III. Measuring Corporate Implicit Tax Rates; Annex IV. Estimating Average Tax Rates on Labour and Wage Income

Notes:

Description based upon print version of record.

ISBN:

92-64-19981-0

OCLC:

191039634