Tax Ratios on Labour and Capital Income and on Consumption

David Carey · Josette Rabesona

163 citations0/0 files storedOECD Economic Studies

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Economic and Fiscal Studies Corporate Taxation and Avoidance Fiscal Policy and Economic Growth

Abstract

This paper presents revised tax ratios based on more realistic assumptions than those used in a previous study applying the same approach (based on tax revenue statistics and national accounts data) to measuring the effective tax burden. Although the levels of the revised tax ratios are sometimes quite different from those previously found, the two data sets are generally highly correlated. The paper also presents a sensitivity analysis of relaxing some remaining unrealistic assumptions for countries and periods where that is possible. It is found that this often has a large effect on the tax ratios, especially for capital, and the two data sets are sometimes no longer highly correlated. This highlights the need to use these ratios in conjunction with other indicators, such as average effective tax rates, to corroborate the story they tell.

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References

1994Effective tax rates in macroeconomics 1998The taxation of discrete investment choices 2002The Role of Policy and Institutions for Productivity and Firm Dynamics: Evidence from Micro and Industry Data 2002Prosperity and Depression 1999Net Social Expenditure 2000The Implementation and the Effects of Regulatory Reform: Past Experience and Current Issues 2003The Stock Market, the Housing Market and Consumer Behaviour

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