Measuring the tax burden on capital and labor /:
A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed. Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the econ...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. :
MIT Press,
©2004.
|
| Schriftenreihe: | CESifo seminar series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed. Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certain economic activities--provide this sort of descriptive summary. Using estimates of effective tax rates, economists can look for evidence of economic behavior under different tax laws and policy makers can evaluate whether the net outcome is in accord with their intentions. Globalization, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another. This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the "Taxing Wages" approach, and measurement at the macro and micro levels |
| Beschreibung: | 1 online resource (x, 364 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780262284097 026228409X 1417561823 9781417561827 |
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| contents | Measuring taxes on capital and labor / Peter Birch Sørensen -- Measuring taxes on income from capital / Michael P. Devereux -- Measuring taxes on income from capital / Michael P. Devereux and Alexander Klemm -- A new summary measure of the effective tax rate on investment / Roger Gordon, Laura Kalambokidis, and Joel Slemrod -- The tax burden on cross-border investment / Harry Grubert -- Measuring effective tax rates on human capital / Kirk A. Collins and James B. Davies -- Tax ratios on labor and capital income and on consumption / David Carey and Josette Rabesona -- The "taxing wages" approach to measuring the tax burden on labor / Christopher Heady -- How to measure the tax burden on labor at the macro level? / Jakob de Haan, Jan-Egbert Sturm, and Bjørn Volkerink -- Using micro data to assess average tax rates / W. Steven Clark. |
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| series2 | CESifo seminar series |
| spelling | Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen. Cambridge, Mass. : MIT Press, ©2004. 1 online resource (x, 364 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier CESifo seminar series Includes bibliographical references and index. Print version record. A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed. Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certain economic activities--provide this sort of descriptive summary. Using estimates of effective tax rates, economists can look for evidence of economic behavior under different tax laws and policy makers can evaluate whether the net outcome is in accord with their intentions. Globalization, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another. This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the "Taxing Wages" approach, and measurement at the macro and micro levels Measuring taxes on capital and labor / Peter Birch Sørensen -- Measuring taxes on income from capital / Michael P. Devereux -- Measuring taxes on income from capital / Michael P. Devereux and Alexander Klemm -- A new summary measure of the effective tax rate on investment / Roger Gordon, Laura Kalambokidis, and Joel Slemrod -- The tax burden on cross-border investment / Harry Grubert -- Measuring effective tax rates on human capital / Kirk A. Collins and James B. Davies -- Tax ratios on labor and capital income and on consumption / David Carey and Josette Rabesona -- The "taxing wages" approach to measuring the tax burden on labor / Christopher Heady -- How to measure the tax burden on labor at the macro level? / Jakob de Haan, Jan-Egbert Sturm, and Bjørn Volkerink -- Using micro data to assess average tax rates / W. Steven Clark. English. Taxation Case studies. Taxation Econometric models. http://id.loc.gov/authorities/subjects/sh2007000021 Impôt Études de cas. BUSINESS & ECONOMICS International Taxation. bisacsh Taxation fast Taxation Econometric models fast ECONOMICS/Public Economics ECONOMICS/Labor Studies Case studies fast Case studies. lcgft http://id.loc.gov/authorities/genreForms/gf2017026140 Études de cas. rvmgf Sørensen, Peter Birch. has work: Measuring the tax burden on capital and labor (Text) https://id.oclc.org/worldcat/entity/E39PD3bdkpfbX4DVVk4Kp8v3ry https://id.oclc.org/worldcat/ontology/hasWork Print version: Measuring the tax burden on capital and labor. Cambridge, Mass. : MIT Press, ©2004 0262195038 (DLC) 2003066826 (OCoLC)53369557 CESifo seminar series. http://id.loc.gov/authorities/names/n2002117030 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=122555 Volltext |
| spellingShingle | Measuring the tax burden on capital and labor / CESifo seminar series. Measuring taxes on capital and labor / Peter Birch Sørensen -- Measuring taxes on income from capital / Michael P. Devereux -- Measuring taxes on income from capital / Michael P. Devereux and Alexander Klemm -- A new summary measure of the effective tax rate on investment / Roger Gordon, Laura Kalambokidis, and Joel Slemrod -- The tax burden on cross-border investment / Harry Grubert -- Measuring effective tax rates on human capital / Kirk A. Collins and James B. Davies -- Tax ratios on labor and capital income and on consumption / David Carey and Josette Rabesona -- The "taxing wages" approach to measuring the tax burden on labor / Christopher Heady -- How to measure the tax burden on labor at the macro level? / Jakob de Haan, Jan-Egbert Sturm, and Bjørn Volkerink -- Using micro data to assess average tax rates / W. Steven Clark. Taxation Case studies. Taxation Econometric models. http://id.loc.gov/authorities/subjects/sh2007000021 Impôt Études de cas. BUSINESS & ECONOMICS International Taxation. bisacsh Taxation fast Taxation Econometric models fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh2007000021 http://id.loc.gov/authorities/genreForms/gf2017026140 |
| title | Measuring the tax burden on capital and labor / |
| title_auth | Measuring the tax burden on capital and labor / |
| title_exact_search | Measuring the tax burden on capital and labor / |
| title_full | Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen. |
| title_fullStr | Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen. |
| title_full_unstemmed | Measuring the tax burden on capital and labor / edited by Peter Birch Sørensen. |
| title_short | Measuring the tax burden on capital and labor / |
| title_sort | measuring the tax burden on capital and labor |
| topic | Taxation Case studies. Taxation Econometric models. http://id.loc.gov/authorities/subjects/sh2007000021 Impôt Études de cas. BUSINESS & ECONOMICS International Taxation. bisacsh Taxation fast Taxation Econometric models fast |
| topic_facet | Taxation Case studies. Taxation Econometric models. Impôt Études de cas. BUSINESS & ECONOMICS International Taxation. Taxation Taxation Econometric models Case studies Case studies. Études de cas. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=122555 |
| work_keys_str_mv | AT sørensenpeterbirch measuringthetaxburdenoncapitalandlabor |