The purpose of this paper is twofold. On the one hand it aims at extending King-Fullerton methodology to a larger scope of liabilities and primarily, in the empirical section of the paper, to statutory charges associated to labour costs, basically employers' contributions to social security....

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the...