Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption

Enrique G. Mendoza · Assaf Razin · Linda L. Tesar

368 citations0/0 files storedNational Bureau of Economic Research

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

This paper proposes a method for computing tax rates using national accounts and revenue statistics.Using this method we construct time-series of tax rates for large industrial countries.The method identifies the revenue raised by different taxes at the general government level and defines aggregate measures of the corresponding tax bases.This method yields estimates of effective tax rates on factor incomes and consumption consistent with the tax distortions faced by a representative agent in a general equilibrium framework.These tax rates compare favorably with existing estimates of marginal tax rates, and highlight important international differences in tax policy.

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1991Long-Run Policy Analysis and Long-Run Growth 1990Fiscal Policy in General Equilibrium 1993Fiscal Policy and Economic Growth: An Empirical Investigation 1994The macroeconomic effects of distortionary taxation 1981Time Preference and International Lending and Borrowing in an Overlapping-Generations Model 1983Corporate Taxation in the United States

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