Using Micro-Data to Assess Average Tax Rates [electronic resource] /
Clark, W. Steven.
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-Operation and Development, Committee on Fiscal Affairs Working Party No. 2 on Tax Analysis and Tax Statistics StaffContent Provider
Paris : OECD Publishing,
2003.
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. 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.
Description based upon print version of record.
Foreword; Table of Contents; Executive Summary; Chapter 1. Introduction; Chapter 2. Assessing Average Tax Rates on Personal Income; Chapter 3. Assessing Average Tax Rates on Corporate Income; Chapter 4. Summary and Conclusions; References; Annex I. Measuring Implicit Tax Rates on Labour; Annex II. Measuring Implicit Tax Rates on Capital; Annex III. Measuring Corporate Implicit Tax Rates; Annex IV. Estimating Average Tax Rates on Labour and Wage Income
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. 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.
Taxation.
OECD tax policy studies