Measuring the tax burden on capital and labor /

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the econo...

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Bibliographic Details
Other Authors: Sørensen, Peter Birch
Format: eBook
Language:English
Published: Cambridge, Mass. : MIT Press, ©2004.
Series:CESifo seminar series
Subjects:
Online Access:Connect to the full text of this electronic book
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Published 2004
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