|
|
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 measurement
of average tax rates using aggregate data (e.g., National Accounts and
Revenue Statistic). |
| DESCRIPTION |
| Publisher |
OECD |
| Year of release |
2001 |
| Catalogue No. |
232001131P1 |
| Price |
$53.20 |
| |
 |
|
©Publications Gouvernementales
2000-2012
615 Boul. René-Lévesque O, Bureau 520, Montréal, Québec, Canada H3B 1P5
Téléphone: (514) 954-1633 · Ligne sans frais:
1-888-834-1633 · Courriel: infos@pubgouv.com |
|
|
