IMPOSICIÓN MARGINAL EFECTIVA SOBRE EL FACTOR TRABAJO: BREVE NOTA METODOLÓGICA Y COMPARACIÓN INTERNACIONAL

The aim of this paper is to compare, at an international level, the average tax liabilities on the use of labour as a production factor among a bunch of OECD country members. The methodology is that of marginal effective tax rates. Results on Great Britain, Sweden, France, Germany, Italy, Portugal, Japan, United States and Spain are reported for period 1981-1998. Classification-JEL : H21, H24, H25

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Year of publication:	2001
Authors:	Jordán, Desiderio Romero ; Sanz, José Félix Sanz
Published in:	Hacienda Pública Española. - Instituto de Estudios Fiscales. - 2001, 4
Publisher:	Instituto de Estudios Fiscales
Subject:	marginal effective taxation \| labour supply

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Extent:	application/pdf
Type of publication:	Article
Language:	Spanish
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005642273