Marginal effective tax rates on physical, human and R & D capital:
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | French English |
| Published: |
Paris
OECD
1998
|
| Series: | Organisation for Economic Co-operation and Development: OECD working papers
6,36 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 31 S. |
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Record in the Search Index
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| adam_text | ECO/WKP(98)12
TABLE OF CONTENTS
MARGINAL EFFECTIVE TAX RATES ON PHYSICAL, HUMAN AND R D CAPITAL 4
Introduction 4
1. Calculating marginal effective tax rates on tangible and intangible investment 5
2. The application of the King Fullerton method to human capital 7
3. Findings 11
METHODOLOGICAL ANNEX. 21
BIBLIOGRAPHY 28
Tables
1. Tax progressivity parameters (1966)
2. Composition of investment costs for tertiary education
3. Tax wedges for the average production worker
4. Tax wedges for the top bracket earner
5. Human capital investment by households: the effects of direct subsidies and tax progress! vity
on the average production worker s tax wedge
3
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| id | DE-604.BV012091980 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:21:34Z |
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| language | French English |
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| physical | 31 S. |
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| series | Organisation for Economic Co-operation and Development: OECD working papers |
| series2 | Organisation for Economic Co-operation and Development / Economics Department: Working papers Organisation for Economic Co-operation and Development: OECD working papers |
| spelling | Gordon, Kathryn Verfasser aut Marginal effective tax rates on physical, human and R & D capital by Kathryn Gordon and Harry Tchilinguirian Paris OECD 1998 31 S. txt rdacontent n rdamedia nc rdacarrier Organisation for Economic Co-operation and Development / Economics Department: Working papers 199 Organisation for Economic Co-operation and Development: OECD working papers 6,36 Belastingen gtt Human Capital gtt Impôt - Pays de l'Organisation de coopération et de développement économiques Kapitaalgoederen gtt Steuer Ökonometrisches Modell Taxation OECD countries Taxation OECD countries Econometric models Tchilinguirian, Harry Verfasser aut Economics Department: Working papers Organisation for Economic Co-operation and Development 199 (DE-604)BV008310407 199 Organisation for Economic Co-operation and Development: OECD working papers 6,36 (DE-604)BV010346216 6,36 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008188911&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gordon, Kathryn Tchilinguirian, Harry Marginal effective tax rates on physical, human and R & D capital Organisation for Economic Co-operation and Development: OECD working papers Belastingen gtt Human Capital gtt Impôt - Pays de l'Organisation de coopération et de développement économiques Kapitaalgoederen gtt Steuer Ökonometrisches Modell Taxation OECD countries Taxation OECD countries Econometric models |
| title | Marginal effective tax rates on physical, human and R & D capital |
| title_auth | Marginal effective tax rates on physical, human and R & D capital |
| title_exact_search | Marginal effective tax rates on physical, human and R & D capital |
| title_full | Marginal effective tax rates on physical, human and R & D capital by Kathryn Gordon and Harry Tchilinguirian |
| title_fullStr | Marginal effective tax rates on physical, human and R & D capital by Kathryn Gordon and Harry Tchilinguirian |
| title_full_unstemmed | Marginal effective tax rates on physical, human and R & D capital by Kathryn Gordon and Harry Tchilinguirian |
| title_short | Marginal effective tax rates on physical, human and R & D capital |
| title_sort | marginal effective tax rates on physical human and r d capital |
| topic | Belastingen gtt Human Capital gtt Impôt - Pays de l'Organisation de coopération et de développement économiques Kapitaalgoederen gtt Steuer Ökonometrisches Modell Taxation OECD countries Taxation OECD countries Econometric models |
| topic_facet | Belastingen Human Capital Impôt - Pays de l'Organisation de coopération et de développement économiques Kapitaalgoederen Steuer Ökonometrisches Modell Taxation OECD countries Taxation OECD countries Econometric models |
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