Boscá, José E.; García, José R.; Tagüas, David - In: Hacienda Pública Española (2005) 3, pp. 119-141
In this work we elaborate a data base that includes 21 OECD countries along the 1965-2001 period. It includes average effective tax rates on consumption, capital and labour, which are adequate to analyse macroeconomic effects of fiscal policy. Additionally, we make a description of the most...