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9789264199804
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This study considers the advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and the importance of matching taxpayer-level information to income flows. It notes difficulties in interpreting tax rates that average over all taxpayers, and illustrates the importance of loss adjustments in measuring effective tax rates on capital income. It also reports evidence of significant variation in corporate average tax rates by sector and firm asset size.Clark, W. Steven is the author of 'Using Micro-Data to Assess Average Tax Rates Oecd Tax Policy Studies No. 8' with ISBN 9789264199804 and ISBN 9264199802.
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