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Author: Peter Birch Sørensen
Publisher: MIT Press
ISBN: 9780262195034
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.
Author: Peter Birch Sørensen
Publisher: MIT Press
ISBN: 9780262195034
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.
Author: PETER BIRCH. SORENSEN
Publisher:
ISBN: 9780262536509
Category :
Languages : en
Pages :
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Book Description
Author: Christopher Heady
Publisher:
ISBN:
Category :
Languages : en
Pages : 16
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Book Description
Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
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Book Description
Distributed to some depository libraries in microfiche.
Author: Michael P. Devereux
Publisher:
ISBN:
Category :
Languages : en
Pages : 26
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Michael Devereux
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Harvey Galper
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
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Author: Christopher Heady
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 16
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Book Description
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by different population structures. However, it is limited by considering a restricted number of household types and a fairly narrow income range. Thus, this methodology should be seen as a complement to other methodologies, rather than a replacement for them.
Author: Mr.Alexander Klemm
Publisher: International Monetary Fund
ISBN: 1451869185
Category : Business & Economics
Languages : en
Pages : 19
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Book Description
This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a permanent investment. While this may appear a small change, it has important implications. First, it allows the EATR to be calculated in the presence of tax holidays, which are an important part of tax systems, especially in developing countries. Second, it reveals an interesting feature of the original EATR: despite the assumption of a one-period investment, the original measure is informative about long-term investments, thanks to the assumption of pooled depreciation. Without this assumption-which is justifiable in a few countries only- the EATR based on one-period perturbation in the capital stock would be less useful for analyzing medium and long-term investments.
