Coverart for item
The Resource Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Label
Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Title
Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Creator
Subject
Language
eng
Summary
The study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework covering capital, labour and energy taxes. It takes into account the incentives provided by the tax systems and measures the effects of tax changes including the possible substitution between factors as well as their tax incidence. The results of the study suggest that tax systems are relatively neutral with respect to the sectoral composition of manufacturing activities and the impact of potential tax increases on firms' activity is found to be most attenuated when shifted towards consumers and/or employees rather than energy consumption and/or capital investors
http://library.link/vocab/creatorName
  • Barrios, S
  • Nicodème, G
  • Sanches Fuentes, A.J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers: working paper
Series volume
no. 45/2014
http://library.link/vocab/subjectName
  • tax incentive
  • tax burden
  • marginal tax rate
  • tax policy
  • corporate income tax
Label
Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Instantiates
Publication
Extent
56 p.
Isbn
9789279383717
Issn
1725-7557
Label
Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Publication
Extent
56 p.
Isbn
9789279383717
Issn
1725-7557

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...