 |
FEDERAL PUBLICATIONS INC. |
| |
|
|
|
Tax Ratios: A Critical SurveyOECD Tax Policy Studies No. 5 |
 |
||
| Format | Softcover | |
| Catalogue No. | 232001131P | |
| Pages | 80 | |
| Language | English; Aussi disponible en français | |
| Price | $43.70 | |
| Published by the Organization for Economic Co-operation and Development, 2001. Description: |
| 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
Statistics). To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over an extended time period, and the results are compared with those derived under an alternative suggested methodology. The work finds that most tax ratios reported in the literature suffer from a number of flaws, and highlights measurement problems that are much broader than discussed in the literature. The identification of substantial shortcomings with these measures is useful, given the interest in their use for policy purposes. The message of this study is that policymakers should be aware of the measurement problems underlying average tax rates based on aggregate data, should they be fielded to shape public policy debates. |
| Price and availability subject to change.
Shipping and applicable taxes extra. Questions about this product? Please e-mail us. This page last modified: February 20, 2008 |
| Taxation Policy, International main page |
| What's New · Home · Search · Books on Canada · Canadian Maps and Charts · Ordering · E-mail Us |
©Federal Publications Inc., 1998 - 2016 425 University Avenue, Ste. 401, Toronto, Ontario, Canada M5G 1T6 Phone: (416) 860-1611 or toll-free 1-888-433-3782 · E-mail: info@fedpubs.com |