Tax ratios: a critical study
by None
Report on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data. The conclusion is that average (implicit) tax rates measured using aggregate data will in a number of cases generate misleading indicators of the tax burdens on taxpayers, on factors of production, and on consumption.
Read More ↓Title Statements
- Full title :Tax ratios : a critical study.
Summary
Report on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data. The conclusion is that average (implicit) tax rates measured using aggregate data will in a number of cases generate misleading indicators of the tax burdens on taxpayers, on factors of production, and on consumption.
Read More ↓Edition Statements
- Publication Date:©2001.
Publication Statements
- Publisher(s):OECD
- Place of Publication:Paris
- Language:eng
- Publication Date:©2001.
The Physical Object
- Description:80 pages : : illustrations ; : 27 cm.
Edition Identifiers
- ISBN:9264195459, 9789264195455
- oclc:ocm49750246
- LC Classification:HJ2279
- Dewey Decimal:336.2/91
Subjects
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