A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national … accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest … industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The …

A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national … accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest … industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The …

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and … of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the … are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the …

This paper deals with the international effects of taxation. Tax policies have profound effects on the temporal … understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework … international borrowing. We present stylized facts on the average consumption and income tax rates for the seven major industrial …

This paper deals with the international effects of taxation. Tax policies have profound effects on the temporal … understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework … international borrowing. We present stylized facts on the average consumption and income tax rates for the seven major industrial …

of international capital flows and to provide guidelines for efficient tax structure in the presence of capital market … portfolio equity investment, and foreign direct investment. The paper emphasizes the efficiency of a nonuniform tax treatment of …