The Resource Tax Ratios : A Critical Survey, (electronic resource)

Tax Ratios : A Critical Survey, (electronic resource)

Label
Tax Ratios : A Critical Survey
Title
Tax Ratios
Title remainder
A Critical Survey
Title variation
  • OECD Tax Policy Studies
  • Tax Ratios
  • OECD Tax Policy Studies, no.5
Creator
Contributor
Contributor
Subject
Genre
Language
  • eng
  • eng
Summary
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics). To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over
Member of
Is Subseries of
Cataloging source
AU-PeEL
http://bibfra.me/vocab/relation/contentprovider
  • tjVFpgTpLrs
  • NJcaX6BnnOQ
http://library.link/vocab/creatorName
Publishing, OECD
Dewey number
336.2/91
Language note
English
LC call number
HJ2599.5 .T27 2001
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co operation and Development
Series statement
OECD Tax Policy Studies
http://library.link/vocab/subjectName
  • Taxation
  • Taxation -- OECD countries
  • Taxation
  • Political Science
  • Public Finance
  • Law, Politics & Government
Label
Tax Ratios : A Critical Survey, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Abbreviated title
  • Tax Ratios
  • OECD TAX POLICY STUDIES
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
  • Foreword; Contents; Executive Summary; 1. Introduction; 2. Tax Ratios in the Literature: An Overview; 3. Tax Ratios: Methodology of the Mendoza et al. (1994) Study; 4. Tax Ratios: A Comparison; 5. Methodological and Practical Problems; 6. Suggestions for Improvement; 7. New Calculations of Tax Ratios; 8. Concluding Remarks; A. Data; B. Remarks to the Calculations Underlying the Results in Section 7; Table 11: Labour income tax ratios (Mendoza et al. (1997)) %; Table 12: Capital income tax ratios (Mendoza et al. (1997)) %; Table 13: Consumption tax ratios (Mendoza et al. (1997)) %
  • Table 14: Personal income tax ratios (own calculations, based on Mendoza et al. (1994)) %Table 15: Labour income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 16: Capital income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 17: Corporate income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 18: Consumption tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 19: Labour income tax ratios (own calculations, based on our approach) %
  • Table 20: Capital income tax ratios (own calculations, based on our approach) %Table 21: Corporate income tax ratios (own calculations, based on our approach) %; Table 22: Consumption tax ratios (own calculations, based on our approach) %; Notes; References
Dimensions
unknown
Extent
1 online resource (78 p.)
Form of item
electronic
Isbn
9789264195622
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (EBL)533312
  • (OCoLC)642661433
  • (SSID)ssj0000400943
  • (PQKBManifestationID)11250070
  • (PQKBTitleCode)TC0000400943
  • (PQKBWorkID)10398490
  • (PQKB)10456797
  • (EXLCZ)99111093034098822
Label
Tax Ratios : A Critical Survey, (electronic resource)
Publication
Note
Description based upon print version of record
Abbreviated title
  • Tax Ratios
  • OECD TAX POLICY STUDIES
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
  • Foreword; Contents; Executive Summary; 1. Introduction; 2. Tax Ratios in the Literature: An Overview; 3. Tax Ratios: Methodology of the Mendoza et al. (1994) Study; 4. Tax Ratios: A Comparison; 5. Methodological and Practical Problems; 6. Suggestions for Improvement; 7. New Calculations of Tax Ratios; 8. Concluding Remarks; A. Data; B. Remarks to the Calculations Underlying the Results in Section 7; Table 11: Labour income tax ratios (Mendoza et al. (1997)) %; Table 12: Capital income tax ratios (Mendoza et al. (1997)) %; Table 13: Consumption tax ratios (Mendoza et al. (1997)) %
  • Table 14: Personal income tax ratios (own calculations, based on Mendoza et al. (1994)) %Table 15: Labour income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 16: Capital income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 17: Corporate income tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 18: Consumption tax ratios (own calculations, based on Mendoza et al. (1994)) %; Table 19: Labour income tax ratios (own calculations, based on our approach) %
  • Table 20: Capital income tax ratios (own calculations, based on our approach) %Table 21: Corporate income tax ratios (own calculations, based on our approach) %; Table 22: Consumption tax ratios (own calculations, based on our approach) %; Notes; References
Dimensions
unknown
Extent
1 online resource (78 p.)
Form of item
electronic
Isbn
9789264195622
Media category
computer
Media type code
c
Specific material designation
remote
System control number
  • (EBL)533312
  • (OCoLC)642661433
  • (SSID)ssj0000400943
  • (PQKBManifestationID)11250070
  • (PQKBTitleCode)TC0000400943
  • (PQKBWorkID)10398490
  • (PQKB)10456797
  • (EXLCZ)99111093034098822

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