| Document Type
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BL
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| Record Number
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1035888
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| Doc. No
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b790258
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| Main Entry
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Clark, W. Steven.
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| Title & Author
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Using micro-data to assess average tax rates.
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| Publication Statement
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Paris :: Organisation for Economic Co-operation and Development,, ©2003.
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| Series Statement
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OECD tax policy studies ;; no. 8
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| Page. NO
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46 pages :: illustrations ;; 27 cm
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| ISBN
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9264199802
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: 9789264199804
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| Notes
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"23 2003 01 1 P"--Page 4 of cover.
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Also published in French under title: Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition.
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Prepared by W. Steven Clark using data collected by Working Party No. 2 of the OECD Committee on Fiscal Affairs.
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| Bibliographies/Indexes
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Includes bibliographical references (page 39).
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| Abstract
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This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income. 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.
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| Subject
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Taxation-- OECD countries-- Rates and tables.
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Taxation-- OECD countries.
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Taxation-- Rates and tables.
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| Subject
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Taxation.
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| Subject
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Belastingheffing.
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OECD countries.
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| Dewey Classification
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336.2/93/09177
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| LC Classification
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HJ2305.C567 2003
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| NLM classification
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83.52bcl
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| Added Entry
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Organisation for Economic Co-operation and Development., Committee on Fiscal Affairs., Working Party No. 2 on Tax Analysis and Tax Statistics.
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