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Tax burdens : alternative measures

Author: Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics.
Publisher: Paris : OECD, ©2000.
Series: OECD tax policy studies, no. 2.; SourceOECD., Taxation.; SourceOECD.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study  Read more...
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Additional Physical Format: Tax burdens : alternative measures
(DLC) 00691715
(OCoLC)45463274
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics.
ISBN: 9264171371 9789264171374 9789264181588 926418158X
OCLC Number: 61564955
Notes: Title from introduction page (viewed Mar. 27, 2002).
"This study was prepared by the Working Party on Tax Policy Analysis and Tax Statistics"--Foreword.
Contains 92 p.
Also available in French with title: Mesurer les charges fiscales : quels indicateurs pour demain?
Description: 92 pages : illustrations ; 27 cm.
Details: Mode of access: World Wide Web.
Contents: Chapter 1. Measuring Tax Burdens --
Introduction --
Nominal Tax Rates --
Tax-to-GDP Ratios --
Average Tax Rates --
Marginal Effective Tax Rates --
Structure of the Report --
Chapter 2. Nominal Income Tax Rates --
Introduction --
The Structure of Personal Income Tax Rates --
"All-In" Rates of Taxes on Personal Income --
High Implicit Tax Rates for the Poor --
Nominal Top Rates by Type of Income --
The Structure of Corporate Income Tax Rates --
Corporate Income Tax and Shareholder Taxation --
Chapter 3. Tax-to-GDP Ratios --
Introduction --
Tax Expenditures versus Direct Expenditures --
The Treatment of Social Security Benefits --
The Relationship between Tax Base and GDP, and Economic Cycle Effects --
Revisions to the Measurement of GDP --
Chapter 4. Average Tax Rates and the Need for Micro-Data --
Introduction --
Two Frameworks for Assessing Corporate Tax Burdens --
Implicit ATRs --
Backward-Looking (Adjusted Profit-Based) ATRs --
Chapter 5. Marginal Tax Rates --
Introduction --
Defining Marginal Effective Tax Rates --
Analysis of the No-Tax Case --
Analysis of a Simple Corporate Income Tax --
Analysis of Targeted Corporate Tax Instruments --
Limitations of METR Analysis --
Chapter 6. Policy Relevance of Alternative Tax Burden Measures --
Introduction --
Some Illustrative Results --
Assessing the Tax Burden on "Old" versus "New" Capital --
Assessing the Corporate Tax Burden from an Equity Perspective --
Assessing the Impact of Corporaate Taxation on Investment Incentives --
Conclusion --
Annexes to Chapters --
2A. Measuring the Overall Statutory Corporate Income Tax Rate in Japan --
2B. The Effects of Dividend Taxation and Integration Relief --
4A. The OECD Classification of Taxes --
4B. Illustration of the Application of Micro-Data --
6A. Backward- and Forward-Looking Corporate Tax Rate Results --
6B. Implicit Average Tax Rates --
Illustration o the Effect of Treatment of Interest --
6C. Statement on the Usefulness of METR Analsis for Tax Policy Purposes.
Series Title: OECD tax policy studies, no. 2.; SourceOECD., Taxation.; SourceOECD.
Responsibility: Organisation for Economic Co-operation and Development.

Abstract:

In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important shortcomings. Results based on these measures should therefore be interpreted with their limitations in mind, and judged with due caution when used to address policy questions.

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