Tax Ratios on Labour and Capital Income and on Consumption [electronic resource] / David Carey and Josette Rabesona
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ArticlePublication details: Paris : OECD Publishing, 2003.Description: 58 pSubject(s): Online resources:
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OECD Economic Studies Vol. 2002, no. 2, p. 129-174Abstract: 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 quite different from those previously found, the two data sets are generally highly correlated. The paper also presents a sensitivity analysis of relaxing some remaining unrealistic assumptions for countries and periods where that is possible. It is found that this often has a large effect on the tax ratios, especially for capital, and the two data sets are sometimes no longer highly correlated. This highlights the need to use these ratios in conjunction with other indicators, such as average effective tax rates, to corroborate the story they tell.Other editions: Ratios fiscaux pour les revenus du travail et du capital et pour la consommation
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| OECD eco_studies-v2001-art8-fr La réforme de la réglementation dans le secteur de la distribution de détail | OECD eco_studies-v2002-art10-en Competition and Efficiency in Publicly Funded Services | OECD eco_studies-v2002-art10-fr Ouverture à la concurrence et efficacité des services à financement public | OECD eco_studies-v2002-art11-en Tax Ratios on Labour and Capital Income and on Consumption | OECD eco_studies-v2002-art11-fr Ratios fiscaux pour les revenus du travail et du capital et pour la consommation | OECD eco_studies-v2002-art12-en The Stock Market, the Housing Market and Consumer Behaviour | OECD eco_studies-v2002-art12-fr La bourse, le marché de l'immobilier et le comportement des consommateurs |
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 quite different from those previously found, the two data sets are generally highly correlated. The paper also presents a sensitivity analysis of relaxing some remaining unrealistic assumptions for countries and periods where that is possible. It is found that this often has a large effect on the tax ratios, especially for capital, and the two data sets are sometimes no longer highly correlated. This highlights the need to use these ratios in conjunction with other indicators, such as average effective tax rates, to corroborate the story they tell.
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