Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors
Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-be...
Main Author: | |
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Format: | eBook Section |
Language: | Inglés |
Published: |
Paris :
OECD Publishing
2004.
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Series: | OECD Social, Employment and Migration Working Papers,
no.19. |
Subjects: | |
See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706629806719 |