| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Measuring Effective Tax Rates | |
| Rachel M. Johnson; Joseph Rosenberg; Roberton C. Williams | |
| 发表日期 | 2012-02-07 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 概述 | Effective tax rates (ETRs) measure how much people pay in taxes as a percentage of their pretax incomes. That seems simple, but theres an important complication: there are different ways to measure how much someone pays in taxes and how much he collects in pretax income. Those choices matter a great deal. As a result, it is essential to use the same ETR measure when comparing tax burdens across individual |
| 摘要 | Effective tax rates (ETRs) measure how much people pay in taxes as a percentage of their pretax incomes. That seems simple, but theres an important complication: there are different ways to measure how much someone pays in taxes and how much he collects in pretax income. Those choices matter a great deal. As a result, it is essential to use the same ETR measure when comparing tax burdens across individual taxpayers or groups.
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| 主题 | Economic Growth and Productivity ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/measuring-effective-tax-rates |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/477614 |
| 推荐引用方式 GB/T 7714 | Rachel M. Johnson,Joseph Rosenberg,Roberton C. Williams. Measuring Effective Tax Rates. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 412497-measuring-eff（474KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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