A Comparative Analysis of the Structure of Tax Systems in Industrial Countries /
A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are compared...
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| Інші автори: | , |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
1993.
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| Серія: | IMF Working Papers; Working Paper ;
No. 1993/014 |
| Онлайн доступ: | Full text available on IMF |