Tax Ratios [electronic resource] : A Critical Survey
Publishing, OECD.
Organisation for Economic Co-operation and DevelopmentContributor
Organisation for Economic Co-operation and DevelopmentContent Provider
Organisation for Economic Co operation and DevelopmentContent Provider
Paris : Organisation for Economic Co-operation and Development,
2001.
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 
Description based upon print version of record.
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
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 
Taxation.
Taxation -- OECD countries.
Taxation
Political Science
Public Finance
Law, Politics & Government
OECD tax policy studies