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Measuring Tax Burdens in Europe [PDF]
, 2005 This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points
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Journal of Political Economy, 1947
THE present system of state and local taxation might be characterized by a critical observer as a hodgepodge, born of expediency, nurtured by political force, and preserved by inertia. Even the kindest critic might concede that the framework has come into being without benefit of architectural plan. But whatever its evolution, this complex of state and
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THE present system of state and local taxation might be characterized by a critical observer as a hodgepodge, born of expediency, nurtured by political force, and preserved by inertia. Even the kindest critic might concede that the framework has come into being without benefit of architectural plan. But whatever its evolution, this complex of state and
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The Evolution of Jamaica’s Tax Burden
Public Finance Review, 2007This study reviews four tax incidence studies, done in Jamaica since 1983, to determine the evolution of Jamaica’s tax burden. It identifies several limitations in the methodologies used that make it difficult to interpret the results without due care.
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On the Excess Burden of Tax Evasion
Public Finance Quarterly, 1987A simple model of tax evasion is presented leading to the following conclusions: (1) Tax evasion is a function of, inter alia, the marginal tax rate only if the probability of being caught is a function of undeclared income; (2) Tax evasion introduces uncertainty, which causes a utility loss.
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Tax burden - the tax evasion generator [PDF]
Finance - Challenges of the Future, 2009 The economic globalization has emphasized and elaborated the existing inter-dependencies between the national economies, favouring the development of the world economy, but at the same time, of the underground economy - a tax evasion generator. In the context of debating the tax evasion which is currently present in all the countries of the world, it ...
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Lifetime Excess Burden of a Tax
Journal of Political Economy, 1972Levhari, David, Sheshinski, Eytan
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Tax Burden on German Companies – Income Tax Burden and Administrative Costs
2021Fochmann, Martin +4 more
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Statistical Calculations of Tax Burdens
Economica, 1955In recent years there has been a number of attempts in this country, the U.S.A., and elsewhere to estimate the redistributive effects of all taxation. Our objects in this paper are to examine the logical assumptions behind these calculations and to try to assess their validity.
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