Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors
Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-be...
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Paris
OECD Publishing
2004
|
Schriftenreihe: | OECD Social, Employment and Migration Working Papers
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ... |
Beschreibung: | 1 Online-Ressource (45 Seiten) 21 x 29.7cm |
DOI: | 10.1787/652730151886 |
Internformat
MARC
LEADER | 00000nam a2200000zc 4500 | ||
---|---|---|---|
001 | BV047936214 | ||
003 | DE-604 | ||
007 | cr|uuu---uuuuu | ||
008 | 220413s2004 xx o|||| 00||| eng d | ||
024 | 7 | |a 10.1787/652730151886 |2 doi | |
035 | |a (ZDB-13-SOC)061256234 | ||
035 | |a (OCoLC)1312701294 | ||
035 | |a (DE-599)BVBBV047936214 | ||
040 | |a DE-604 |b ger |e aacr | ||
041 | 0 | |a eng | |
049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
100 | 1 | |a Immervoll, Herwig |e Verfasser |4 aut | |
245 | 1 | 0 | |a Average and Marginal Effective Tax Rates Facing Workers in the EU |b A Micro-Level Analysis of Levels, Distributions and Driving Factors |c Herwig Immervoll |
264 | 1 | |a Paris |b OECD Publishing |c 2004 | |
300 | |a 1 Online-Ressource (45 Seiten) |c 21 x 29.7cm | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
490 | 0 | |a OECD Social, Employment and Migration Working Papers | |
520 | |a Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ... | ||
650 | 4 | |a Social Issues/Migration/Health | |
650 | 4 | |a European Union | |
856 | 4 | 0 | |u https://doi.org/10.1787/652730151886 |x Verlag |z kostenfrei |3 Volltext |
912 | |a ZDB-13-SOC | ||
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033317707 |
Datensatz im Suchindex
_version_ | 1818806084499931136 |
---|---|
adam_text | |
adam_txt | |
any_adam_object | |
any_adam_object_boolean | |
author | Immervoll, Herwig |
author_facet | Immervoll, Herwig |
author_role | aut |
author_sort | Immervoll, Herwig |
author_variant | h i hi |
building | Verbundindex |
bvnumber | BV047936214 |
collection | ZDB-13-SOC |
ctrlnum | (ZDB-13-SOC)061256234 (OCoLC)1312701294 (DE-599)BVBBV047936214 |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
doi_str_mv | 10.1787/652730151886 |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047936214</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2004 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/652730151886</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061256234</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312701294</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047936214</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Immervoll, Herwig</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Average and Marginal Effective Tax Rates Facing Workers in the EU</subfield><subfield code="b">A Micro-Level Analysis of Levels, Distributions and Driving Factors</subfield><subfield code="c">Herwig Immervoll</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (45 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Social, Employment and Migration Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Social Issues/Migration/Health</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">European Union</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/652730151886</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033317707</subfield></datafield></record></collection> |
id | DE-604.BV047936214 |
illustrated | Not Illustrated |
index_date | 2024-07-03T19:35:05Z |
indexdate | 2024-12-18T19:04:09Z |
institution | BVB |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033317707 |
oclc_num | 1312701294 |
open_access_boolean | 1 |
owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
physical | 1 Online-Ressource (45 Seiten) 21 x 29.7cm |
psigel | ZDB-13-SOC |
publishDate | 2004 |
publishDateSearch | 2004 |
publishDateSort | 2004 |
publisher | OECD Publishing |
record_format | marc |
series2 | OECD Social, Employment and Migration Working Papers |
spelling | Immervoll, Herwig Verfasser aut Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors Herwig Immervoll Paris OECD Publishing 2004 1 Online-Ressource (45 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Social, Employment and Migration Working Papers Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ... Social Issues/Migration/Health European Union https://doi.org/10.1787/652730151886 Verlag kostenfrei Volltext |
spellingShingle | Immervoll, Herwig Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors Social Issues/Migration/Health European Union |
title | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors |
title_auth | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors |
title_exact_search | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors |
title_exact_search_txtP | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors |
title_full | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors Herwig Immervoll |
title_fullStr | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors Herwig Immervoll |
title_full_unstemmed | Average and Marginal Effective Tax Rates Facing Workers in the EU A Micro-Level Analysis of Levels, Distributions and Driving Factors Herwig Immervoll |
title_short | Average and Marginal Effective Tax Rates Facing Workers in the EU |
title_sort | average and marginal effective tax rates facing workers in the eu a micro level analysis of levels distributions and driving factors |
title_sub | A Micro-Level Analysis of Levels, Distributions and Driving Factors |
topic | Social Issues/Migration/Health European Union |
topic_facet | Social Issues/Migration/Health European Union |
url | https://doi.org/10.1787/652730151886 |
work_keys_str_mv | AT immervollherwig averageandmarginaleffectivetaxratesfacingworkersintheeuamicrolevelanalysisoflevelsdistributionsanddrivingfactors |