Measuring the tax burden on capital and labor /
Sorensen, Peter Birch (ed)
Measuring the tax burden on capital and labor / Peter Birch Sorensen - Cambridge : MIT Press, 2004 - x, 363p, 21cm.
This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the Taxing Wages approach, and measurement at the macro and micro levels.
0262195038
Taxation--Econometric models
336.200151 / SOR
Measuring the tax burden on capital and labor / Peter Birch Sorensen - Cambridge : MIT Press, 2004 - x, 363p, 21cm.
This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the Taxing Wages approach, and measurement at the macro and micro levels.
0262195038
Taxation--Econometric models
336.200151 / SOR