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Tax Burdens: Alternative Measures

OECD Tax Policy Studies No. 2

  Format Softcover
  Catalogue No. 232000021P
  Pages 96
  Language English; Aussi disponible en français
  Price $38.40

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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This page last modified: May 15, 2000

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