OECD Tax Policy Studies

1990-0538 (online)
1990-0546 (print)
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This series consists of studies analysing the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.

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Using Micro-Data to Assess Average Tax Rates

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23 May 2003
9789264199811 (PDF) ;9789264199804(print)

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This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.

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Table of Contents

Executive Summary
Chapter 1. Introduction
Chapter 2. Assessing Average Tax Rates on Personal Income
Chapter 3. Assessing Average Tax Rates on corporate Income
Chapter 4. Summary and Conclusions
Annex I. Measuring Implicit Tax Rates on Labour
Annex II. Measuring Implicit Tax Rates on Capital
Annex III. Measuring Corporate Implicit Tax Rates
Annex IV. Estimating Average Tax Rates on Labour and Wage Income

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