This publication provides a summary of the information available in the OECD Structural and Demographic Business Statistics (SDBS) database. Key economic variables are presented at the International Standard of Industrial Classification, Revision 3 (ISIC) 2-digit level, for all industries and...

This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...