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Tax burdens : alternative measures /

This study reviews some of the most common measures used to gauge tax burdens (nominal tax rates, tax-to-GDP ratios, average tax rates, marginal effective tax rates) of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens i...

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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics
Format: Book
Language:English
Published: Paris : Organisation for Economic Co-operation and Development, ©2000.
Series:OECD tax policy studies ; no. 2.
Subjects:
Tax incidence > OECD countries.
Taxation > OECD countries.
Income tax > OECD countries.
Impôt > Pays de l'Organisation de coopération et de développement économiques.
Impôt sur le revenu > Pays de l'Organisation de coopération et de développement économiques.
Income tax.
Tax incidence.
Taxation.
OECD countries.
Messung
Steuerbelastung
Belastingdruk.
Messung.
Steuerbelastung.
Taxation
Book
Online Access:https://doi.org/10.1787/9789264181588-en
Description
Summary:This study reviews some of the most common measures used to gauge tax burdens (nominal tax rates, tax-to-GDP ratios, average tax rates, marginal effective tax rates) of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
Item Description:"This study was prepared by the Working Party on Tax Policy Analysis and Tax Statistics"--Page 3.
Physical Description:92 pages : illustrations ; 27 cm
Bibliography:Includes bibliographical references (pages 91-92).
ISBN:9264171371
9789264171374
DOI:10.1787/9789264181588-en