附註:Includes bibliographical references and index.
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.
摘要: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.
