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 -- References -- 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
Summary
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
Notes
Prepared by W. Steven Clark using data collected by Working Party No. 2 of the OECD Committee on Fiscal Affairs
Also published in French under title: Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition
