The potential of tax microdata for tax policy:
This paper explores one distinctive form of the 'big data' of economics - individual tax record microdata - and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Schriftenreihe: | OECD Taxation Working Papers
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| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This paper explores one distinctive form of the 'big data' of economics - individual tax record microdata - and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey data. However, the current trend of low and falling response rates has placed a question mark over the future value of survey practice generally. By contrast, this paper discusses the increasing use of tax microdata in economic research and the new types of policy analysis made possible by it. In the future, best-practice tax policy analysis is likely to combine tax microdata with survey and national account data. The advantages of these combined data will be important for policymakers to understand and address future policy challenges including protecting tax revenues in an era of population ageing and supporting fairness given the changing nature of economic mobility |
| Beschreibung: | 1 Online-Ressource (46 Seiten) |
| DOI: | 10.1787/d2283b8e-en |
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| spelling | Kennedy, Seán Verfasser aut The potential of tax microdata for tax policy Seán Kennedy Paris OECD Publishing 2019 1 Online-Ressource (46 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers This paper explores one distinctive form of the 'big data' of economics - individual tax record microdata - and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey data. However, the current trend of low and falling response rates has placed a question mark over the future value of survey practice generally. By contrast, this paper discusses the increasing use of tax microdata in economic research and the new types of policy analysis made possible by it. In the future, best-practice tax policy analysis is likely to combine tax microdata with survey and national account data. The advantages of these combined data will be important for policymakers to understand and address future policy challenges including protecting tax revenues in an era of population ageing and supporting fairness given the changing nature of economic mobility Taxation https://doi.org/10.1787/d2283b8e-en Verlag kostenfrei Volltext |
| spellingShingle | Kennedy, Seán The potential of tax microdata for tax policy Taxation |
| title | The potential of tax microdata for tax policy |
| title_auth | The potential of tax microdata for tax policy |
| title_exact_search | The potential of tax microdata for tax policy |
| title_exact_search_txtP | The potential of tax microdata for tax policy |
| title_full | The potential of tax microdata for tax policy Seán Kennedy |
| title_fullStr | The potential of tax microdata for tax policy Seán Kennedy |
| title_full_unstemmed | The potential of tax microdata for tax policy Seán Kennedy |
| title_short | The potential of tax microdata for tax policy |
| title_sort | the potential of tax microdata for tax policy |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/d2283b8e-en |
| work_keys_str_mv | AT kennedysean thepotentialoftaxmicrodatafortaxpolicy |