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Using Micro-Data to Assess Average Tax Rates

OECD Tax Policy Studies No. 8

  Format Softcover
  Catalogue No. 232003011P
  Pages 46
  Language English; Aussi disponible en français
  Price $43.70

Published by the Organisation for Economic Co-operation and Development, 2003.


Measuring effective tax rates using tax revenue figures is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits the scope of analysis.

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.

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This page last modified: February 20, 2008

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