| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4864 |
| 来源ID | Working Paper 4864 |
| Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption | |
| Enrique G. Mendoza; Assaf Razin; Linda L. Tesar | |
| 发表日期 | 1994-09-01 |
| 出版年 | 1994 |
| 语种 | 英语 |
| 摘要 | This paper proposes a method for computing tax rates using national accounts and revenue statistics. Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines aggregate measures of the corresponding tax bases. This method yields estimates of effective tax rates on factor incomes and consumption consistent with the tax distortions faced by a representative agent in a general equilibrium framework. These tax rates compare favorably with existing estimates of marginal tax rates, and highlight important international differences in tax policy. |
| 主题 | Macroeconomics ; Fiscal Policy ; International Economics ; International Macroeconomics |
| URL | https://www.nber.org/papers/w4864 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562275 |
| 推荐引用方式 GB/T 7714 | Enrique G. Mendoza,Assaf Razin,Linda L. Tesar. Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption. 1994. |
| 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 | ||
| w4864.pdf（394KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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