series for observing changes in the overall effective tax burden and a coherent framework for matching tax revenues with … income flow data and economic aggregates. It is not possible to obtain a good picture of where in the economy the tax burden … corresponding aggregate bases that could potentially be taxed in the economy, in order to calculate implicit tax rates (ITRs) for …

even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed … behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. In this work … paper we propose to approach a distinction between the concept of actual tax burden and the extra fiscal pressure, also a …

Norway's total tax-to-GDP ratio amounted to 43.6 % in 2007; a value which exceeds the weighted European Union average …