Using Micro-Data to Assess Average Tax Rates

Using Micro-Data to Assess Average Tax Rates

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...

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Detalles Bibliográficos
Autor principal: Clark, W. Steven (-)
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-Operation and Development, Committee on Fiscal Affairs Working Party No. 2 on Tax Analysis and Tax Statistics Staff Content Provider (content provider)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2003.
Colección:OECD Tax Policy Studies, no.8.
Materias:
Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705695606719

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