Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - CESifo - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...