Using Micro-Data to Assess Average Tax Rates
Subtitle: Oecd Tax Policy Studies No. 8 (Oecd Tax Policy Studies)
Publisher: OECD
Published: June 2003
Language: eng
Format: Paperback
Number of pages: 48
ISBN-13: 9789264199804
Subjects: Taxation - General; Business / Economics / Finance; OECD countries; Rates and tables; Taxation; Business/Economics
Description: 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.