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Tax reform in Mexico : a general equilibrium assessment
Sobarzo Fimbres, Horacio - In: Applied economics letters 18 (2011) 7/9, pp. 671-678
Persistent link: https://www.econbiz.de/10009230937
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 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...
Persistent link: https://www.econbiz.de/10010418228
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gaëtan; Sánchez … - 2014
Persistent link: https://www.econbiz.de/10010461786
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Comparing average and marginal tax rates under the FairTax and the current system of federal taxation
Kotlikoff, Laurence J.; Rapson, David - In: Fundamental tax reform : issues, choices, and …, (pp. 421-442). 2008
Persistent link: https://www.econbiz.de/10003726354
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Comparing average and marginal tax rates under the FairTax and the current system of federal taxation
Kotlikoff, Laurence J.; Rapson, David - 2006
Persistent link: https://www.econbiz.de/10003378604
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Flat tax system and heterogeneity of self-employment
Safarov, Sherzodbek; Abdurazzakova, Dilnovoz - In: Journal of entrepreneurship in emerging economies 14 (2022) 2, pp. 274-291
Persistent link: https://www.econbiz.de/10012879613
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 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...
Persistent link: https://www.econbiz.de/10013044657
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Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2005
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012466840
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Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2007
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012778621
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gaëtan; Sánchez … - 2014
Persistent link: https://www.econbiz.de/10010383239