Tax Ratios: A Critical Survey
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 conceptua...
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| Corporate Authors: | , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
Paris :
OECD Publishing
2001.
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| Series: | OECD Tax Policy Studies,
no.5. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704871706719 |
