Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
Опубликовано на портале: 05-10-2004
Journal of Monetary Economics.
1994.
Vol. 34.
P. 297-323 .
Тематический раздел:
This paper proposes a method for computing tax rates using national accounts and
revenue statistics. Using this method we construct time-series of tax rates for large
industrial countries. The method identifies the revenue raised by different taxes
at the general government level and defines aggregate measures of the corresponding
tax bases. This method yields estimates of effective tax rates on factor incomes
and consumption consistent with the tax distortions faced by a representative agent
in a general equilibrium framework. These tax rates compare favorably with existing
estimates of marginal tax rates, and highlight important international differences
in tax policy.
Ключевые слова
consumption cross-country comparison effective tax rate factor income general equilibrium framework marginal tax rates tax taxation tax distortion tax policy tax rates затраты подоходный налог средняя налоговая ставка ставка налога факторный доход
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