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The Resource Using micro-data to assess average tax rates

Using micro-data to assess average tax rates

Label
Using micro-data to assess average tax rates
Title
Using micro-data to assess average tax rates
Creator
Subject
Language
eng
Summary
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income. 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Centre for Tax Policy and Administration (CTPA)
Series statement
OECD Tax policy studies
Series volume
no. 8
http://library.link/vocab/subjectName
  • OECD
  • tax rate
  • average rate of income tax
Label
Using micro-data to assess average tax rates
Publication
Extent
46 p.
Isbn
9789264199804

Library Locations

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