Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen.
2004
HJ2305 .M426 2004eb
Linked e-resources
Linked Resource
Online Access through The MIT Press Direct
Details
Title
Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen.
ISBN
9780262284097 (electronic bk.)
026228409X (electronic bk.)
1417561823 (electronic bk.)
9781417561827 (electronic bk.)
026228409X (electronic bk.)
1417561823 (electronic bk.)
9781417561827 (electronic bk.)
Publication Details
Cambridge, Mass. : MIT Press, ©2004.
Language
English
Description
1 online resource (x, 364 pages) : illustrations.
Call Number
HJ2305 .M426 2004eb
Dewey Decimal Classification
336.2/001/51
Summary
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 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.
Access Note
Access limited to authorized users.
Source of Description
OCLC-licensed vendor bibliographic record.
Added Author
Sørensen, Peter Birch.
Record Appears in
Online Resources > Ebooks
All Resources
All Resources