Measuring the tax burden on capital and labor

Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen.

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed. Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the econ...

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Bibliographic Details
Other Authors: Sørensen, Peter Birch
Format: eBook
Language:English
Published: Cambridge, Mass. : MIT Press, ©2004.
Series:CESifo seminar series.
Subjects:
Taxation > Case studies.
Taxation > Econometric models.
BUSINESS & ECONOMICS > International > Taxation.
Taxation
Taxation > Econometric models
Case studies
Case studies.
Études de cas.
Online Access:Click for online access
Table of Contents:
  • Measuring taxes on capital and labor / Peter Birch Sørensen
  • Measuring taxes on income from capital / Michael P. Devereux
  • Measuring taxes on income from capital / Michael P. Devereux and Alexander Klemm
  • A new summary measure of the effective tax rate on investment / Roger Gordon, Laura Kalambokidis, and Joel Slemrod
  • The tax burden on cross-border investment / Harry Grubert
  • Measuring effective tax rates on human capital / Kirk A. Collins and James B. Davies
  • Tax ratios on labor and capital income and on consumption / David Carey and Josette Rabesona
  • The "taxing wages" approach to measuring the tax burden on labor / Christopher Heady
  • How to measure the tax burden on labor at the macro level? / Jakob de Haan, Jan-Egbert Sturm, and Bjørn Volkerink
  • Using micro data to assess average tax rates / W. Steven Clark.

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