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The Resource Tax ratios : a critical survey

Tax ratios : a critical survey

Label
Tax ratios : a critical survey
Title
Tax ratios : a critical survey
Subject
Language
eng
Summary
Report on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data. The conclusion is that average (implicit) tax rates measured using aggregate data will in a number of cases generate misleading indicators of the tax burdens on taxpayers, on factors of production, and on consumption
Geographic coverage
  • OECD
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Tax policy studies
Series volume
no. 5
http://library.link/vocab/subjectName
  • tax burden
  • tax rate
Label
Tax ratios : a critical survey
Publication
Extent
80 p.
Isbn
9789264195455

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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