By OECD. Published by : OECD Publishing
According to becoming call for by means of policy-makers, a variety of measures to evaluate tax burdens of families, person agencies and the enterprise zone as an entire were built. This examine studies one of the most universal measures used to gauge tax burdens
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Extra info for OECD Tax Policy Studies No. 02: Tax Burdens: Alternative Measures
A source-based average tax rate would measure domestic tax on domestic source income, including income paid abroad. In countries that tax their residents on their world-wide income, in principle domestic tax on foreign source income should be netted out of personal and corporate income tax in the numerator of the average tax rate. Note that a source-based average tax rate would not take account of the total amount of tax imposed on domestic value added, as income paid abroad generally is subject to foreign tax.
B considers how micro-data might be used for this purpose, and considers three possible systems for illustrative purposes: i) progressive taxation of combined labour and capital income (global taxation); ii) system i) with a 50 per cent inclusion rate for capital income; and iii) a dual tax system with separate taxation of labour and capital income. ,n) and where W = ∑jWj measures aggregate wages and salaries in the sample. PITj measures the final personal income tax liability of the jth taxpayer on his total net income of Yj.
Their appeal can be explained to a large extent by the fact that they may be derived using publicly-available data (taken from the OECD Revenue Statistics, and National Accounts data). Yet they may be highly misleading indicators of tax burden, particularly in the case of corporate implicit tax rates, as discussed below. The following sections consider backward-looking average tax rates derived using aggregate data, and results derived using micro-data. As regards the use of micro-data, while results derived using financial accounting information are suggestive, we argue that recourse should be taken to use confidential data compiled by central governments.