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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…
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…
Front Cover -- Advances in Taxation -- Copyright Page -- Contents -- List of Contributors -- Editorial Board -- Introduction: Publishing Quality Tax Research -- The Effects of Property Taxes and Public Service Benefits on Housing Values: A County-Level Analysis -- Introduction -…
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and develo…
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and develo…