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
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| Schriftenreihe: | OECD Social, Employment and Migration Working Papers
no.19 |
| 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/652730151886 |
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| spelling | Immervoll, Herwig VerfasserIn 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 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Social, Employment and Migration Working Papers no.19 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 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/652730151886 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_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 |
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