Tax Ratios on Labour and Capital Income and on Consumption
This paper presents revised tax ratios based on more realistic assumptions than those used in a previous study applying the same approach (based on tax revenue statistics and national accounts data) to measuring the effective tax burden. Although the levels of the revised tax ratios are sometimes qu...
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| Format: | Online |
| Sprache: | eng |
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Paris
OECD Publishing
2003
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| Online Zugang: | Volltext |
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