Tax Ratios: A Critical Survey - OECD Tax Policy Studies No. 5 |
| 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 |
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| Dernière modification: 13 avril 2006 |
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