Tax Burdens: Alternative Measures
OECD Tax Policy Studies No. 2
|Language||English; Aussi disponible en français|
Published by the Organization for Economic Co-operation and Development, 2000.
|Tax Burdens: Alternative Measures
reviews some of the most common measures used to gauge tax burdens of
households and corporations. In addition, it provides some illustrative numbers
from various sources on tax rates and tax burdens in OECD Member countries,
including Canada. The study concludes that all current measures reviewed have
at least some important shortcomings. Results based on these measures should
therefore be interpreted with their limitations in mind, and judged with due
caution when used to address policy questions.
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