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Tax Burdens: Alternative Measures
(OECD Tax Policy Studies No. 2)

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.

Published by the Organization for Economic Co-operation and Development, 2000.
   
Catalogue No. 232000021P
Price $38.40
Format Softcover
Pages 96
Language English; Aussi disponible en français
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This page last modified: May 15, 2000

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