Measuring the tax burden on capital and labor
By: edited by Peter Birch Sørensen.
Contributors: Sørensen, Peter Birch.
Series: CESifo seminar series
Publisher: MIT Press; The MIT Press
Published: 2004
Place of publication: Cambridge, Mass
Language: eng
Number of pages: 364
Subjects: Taxation -- Case studies; Taxation -- Econometric models
Genres: Case studies.
Description: "This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the "Taxing Wages" approach, and measurement at the macro and micro levels."--BOOK JACKET.
Notes: Includes bibliographical references and index.