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001385972 020__ $$a9780262284097$$q(electronic bk.)
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001385972 020__ $$a1417561823$$q(electronic bk.)
001385972 020__ $$a9781417561827$$q(electronic bk.)
001385972 035__ $$a(OCoLC)57183827$$z(OCoLC)991940183
001385972 035__ $$a(OCoLC-P)57183827
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001385972 050_4 $$aHJ2305$$b.M426 2004eb
001385972 072_7 $$aBUS$$x064020$$2bisacsh
001385972 08204 $$a336.2/001/51$$222
001385972 24500 $$aMeasuring the tax burden on capital and labor /$$cedited by Peter Birch Sørensen.
001385972 260__ $$aCambridge, Mass. :$$bMIT Press,$$c©2004.
001385972 300__ $$a1 online resource (x, 364 pages) :$$billustrations.
001385972 336__ $$atext$$btxt$$2rdacontent
001385972 337__ $$acomputer$$bc$$2rdamedia
001385972 338__ $$aonline resource$$bcr$$2rdacarrier
001385972 4901_ $$aCESifo seminar series
001385972 506__ $$aAccess limited to authorized users.
001385972 520__ $$aA guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certain economic activities--provide this sort of descriptive summary. Using estimates of effective tax rates, economists can look for evidence of economic behavior under different tax laws and policy makers can evaluate whether the net outcome is in accord with their intentions. Globalization, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the "Taxing Wages" approach, and measurement at the macro and micro levels.
001385972 588__ $$aOCLC-licensed vendor bibliographic record.
001385972 650_0 $$aTaxation$$vCase studies.
001385972 650_0 $$aTaxation$$xEconometric models.
001385972 653__ $$aECONOMICS/Public Economics
001385972 653__ $$aECONOMICS/Labor Studies
001385972 655_0 $$aElectronic books
001385972 7001_ $$aSørensen, Peter Birch.
001385972 852__ $$bebk
001385972 85640 $$3MIT Press$$uhttps://univsouthin.idm.oclc.org/login?url=https://doi.org/10.7551/mitpress/4522.001.0001?locatt=mode:legacy$$zOnline Access through The MIT Press Direct
001385972 85642 $$3OCLC metadata license agreement$$uhttp://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf
001385972 909CO $$ooai:library.usi.edu:1385972$$pGLOBAL_SET
001385972 980__ $$aBIB
001385972 980__ $$aEBOOK
001385972 982__ $$aEbook
001385972 983__ $$aOnline