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- catalog abstract "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.".
- catalog contributor b12907446.
- catalog contributor b12907447.
- catalog created "c2003.".
- catalog date "2003".
- catalog date "c2003.".
- catalog dateCopyrighted "c2003.".
- catalog description "Executive Summary -- Chapter 1. Introduction -- Chapter 2. Assessing Average Tax Rates on Personal Income -- Chapter 3. Assessing Average Tax Rates on corporate Income -- Chapter 4. Summary and Conclusions -- References -- Annex I. Measuring Implicit Tax Rates on Labour -- Annex II. Measuring Implicit Tax Rates on Capital -- Annex III. Measuring Corporate Implicit Tax Rates -- Annex IV. Estimating Average Tax Rates on Labour and Wage Income".
- catalog description "Includes bibliographical references (p. 39).".
- catalog description "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.".
- catalog extent "46 p. :".
- catalog identifier "9264199802".
- catalog isPartOf "OECD Tax Policy Studies, 1990-0538 ; no.8.".
- catalog isPartOf "OECD tax policy studies ; no. 8".
- catalog issued "2003".
- catalog issued "c2003.".
- catalog language "eng".
- catalog publisher "Paris : Organisation for Economic Co-operation and Development,".
- catalog spatial "OECD countries".
- catalog spatial "OECD countries.".
- catalog subject "HJ2305 .C567 2003".
- catalog subject "Taxation OECD countries Rates and tables.".
- catalog subject "Taxation OECD countries.".
- catalog tableOfContents "Executive Summary -- Chapter 1. Introduction -- Chapter 2. Assessing Average Tax Rates on Personal Income -- Chapter 3. Assessing Average Tax Rates on corporate Income -- Chapter 4. Summary and Conclusions -- References -- Annex I. Measuring Implicit Tax Rates on Labour -- Annex II. Measuring Implicit Tax Rates on Capital -- Annex III. Measuring Corporate Implicit Tax Rates -- Annex IV. Estimating Average Tax Rates on Labour and Wage Income".
- catalog title "Using micro-data to assess average tax rates.".
- catalog type "text".