This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).Consumption Tax Ratios The tax ratio in this case is taxes on consumption paid by the private sector divided by private ... The taxes included in this ratio are subtracted from the revenues from taxes on goods and services (category 5000).
Title | : | OECD Tax Policy Studies Tax Ratios: A Critical Survey |
Author | : | OECD |
Publisher | : | OECD Publishing - 2001-11-07 |
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