Tax Burdens Alternative Measures
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it...
Autor principal: | |
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Autores Corporativos: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2000.
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Colección: | OECD Tax Policy Studies,
no.2. |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704906006719 |
Tabla de Contenidos:
- Foreword; Table of Contents; Chapter 1 - Measuring Tax Burdens; List of Boxes; Chapter 2 - Nominal Income Tax Rates; List of Tables; List of Graphs; Chapter 3 - Tax-to-GDP Ratios; Chapter 4 - Average Tax Rates and the Need for Micro-Data; Chapter 5 - Marginal Effective Tax Rates; Chapter 6 - Policy Relevance of Alternative Tax Burden Measures; Annexes to Chapters; References