OECD Tax Policy Studies Using Micro-Data to Assess Average Tax Rates

Description

Measuring effective tax rates using tax revenue figures is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires ... Foreword Table of Contents Executive Summary Chapter 1. Introduction Chapter 2. Assessing Average Tax Rates on Personal Income 2.1. Isolating revenues from different income categories 2.1.1. Identification of taxes levied on a single income category 2.1.2. Treatment of taxes levied on multiple income types Table 1. Average effective tax rates on various types of social transfers, Denmark 2.2. Addressing progressivity and income distribution effects Table 2. ATR results for employees based on micro-data (Austria, Wage Tax Statistics, 1999) Table 3. ATR results for pensionners based on micro-data (Austria, Wage Tax Statistics, 1999) Chapter 3. Assessing Average Tax Rates on Corporate Income 3.1. Accounting for business losses Table 4. Corporate ATR implications of relying on macro- versus micro-data Table 5. Corporate ATR implications of relying on macro- versus micro-data 3.1.1. Illustrations based on micro-data Figure 1. Corporate tax rate comparison, Belgium (1984-1998) Figure 2. Canadian corporate ATR (1986-1997) implications of loss treatment 3.2. Measuring corporate ATRs by sector and firm size 3.2.1. ATR results by sector Figure 3. Belgian corporate ATR by sector (1998) Figure 4. Canadian corporate ATR by sector 3.2.2. ATR results by firm size Figure 5. Canadian corporate ATR by asset size (Cdn$) Figure 6. Belgian corporate ATR dispersion, by cross taxable income strata (1998) 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