Tax Ratios: A Critical Survey

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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-Operation and Development Content Provider (content provider)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2001.
Colección:OECD Tax Policy Studies, no.5.
Materias:
Taxation.
Taxation > Case studies
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704871706719

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