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
Tabla de Contenidos:
  • Intro
  • Foreword
  • Contents
  • Executive Summary
  • Figure 1. Labour income tax ratio: our data vs. Mendoza et al. (1997)
  • Figure 2. Capital income tax ratio: our data vs. Mendoza et al. (1997)
  • Figure 3. Corporate income tax ratio: our data vs. Mendoza et al. (1997)
  • Figure 4. Composition tax ratio: our data vs. Mendoza et al. (1997)
  • 1. Introduction
  • 2. Tax Ratios in the Literature: An Overview
  • Table 1. Overview of published tax ratios
  • Table 2. Scope of published tax ratios
  • 3. Tax Ratios: Methodology of the Mendoza et al. (1994) Study
  • Table 3. Tax ratios: Mendoza et al. (1994)
  • 4. Tax Ratios: A Comparison
  • Table 4. Classification of OECD National Accounts and Revenue Statistics
  • Table 5. Tax ratios: Mendoza et al. (1994) versus other studies
  • 4.1. Personal Income Tax Ratios
  • 4.2. Labour Income Tax Ratios
  • Table 6. Quotas for income tax split presently used in the Structures of the Taxation Systems
  • 4.3. Capital Income Tax Ratios
  • 4.4. Corporate Income Tax Ratios
  • 4.5. Consumption Tax Ratios
  • 5. Methodological and Practical Problems
  • 5.1. General Comments
  • 5.2. Fundamental Issues
  • Table 7. Overview of Tax Structures in OECD countries, 1998
  • Table 8. Effects of transaction with the rest of the world on tax ratios
  • 5.3. Smaller Problems
  • 6. Suggestions for Improvement
  • Table 9. Tax ratios: suggested definitions
  • 7. New Calculations of Tax Ratios
  • 7.1. The Mendoza et al. (1994) Methodology
  • 7.2. New Calculations Following our Suggested Methodology
  • 7.3. Discussion
  • 8. Concluding Remarks
  • A. Data
  • Table 10. Data problems
  • B. Remarks to the Calculations Underlying the Results in Section 7
  • B.1. Country Reports
  • B.1.1. Austria
  • B.1.2. Belgium
  • B.1.3. Finland
  • B.1.4. France
  • B.1.5. Germany
  • B.1.6. Greece
  • B.1.7. Italy
  • B.1.8. Luxembourg.
  • B.1.9. The Netherlands
  • B.1.10. Portugal
  • B.1.11. Spain
  • B.1.12. Sweden
  • B.1.13. United Kingdom
  • Table 11: Labour income tax ratios (Mendoza et al. (1997)) %
  • Table 12: Capital income tax ratios (Mendoza et al. (1997)) %
  • Table 13: Consumption tax ratios (Mendoza et al. (1997)) %
  • Table 14: Personal income tax ratios (own calculations, based on Mendoza et al. (1994)) %
  • Table 15: Labour income tax ratios (own calculations, based on Mendoza et al. (1994)) %
  • Table 16: Capital income tax ratios (own calculations, based on Mendoza et al. (1994)) %
  • Table 17: Corporate income tax ratios (own calculations, based on Mendoza et al. (1994)) %
  • Table 18: Consumption tax ratios (own calculations, based on Mendoza et al. (1994)) %
  • Table 19: Labour income tax ratios (own calculations, based on our approach) %
  • Table 20: Capital income tax ratios (own calculations, based on our approach) %
  • Table 21: Corporate income tax ratios (own calculations, based on our approach) %
  • Table 22: Consumption tax ratios (own calculations, based on our approach) %
  • Notes
  • References.

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