Today's highly complicated tax codes have led economists and policy                  makers depend on simplified summary measures in order to understand how taxes affect                  the economy. Studies of the effective tax rate--that is, a measurement of the net                  amount of tax levied on certain economic activities--provide this sort of                  descriptive summary. Using estimates of effective tax rates, economists can look for                  evidence of economic behavior under different tax laws and policy makers can                  evaluate whether the net outcome is in accord with their intentions. Globalization,                  with its accompanying international mobility of capital and labor, has created a new                  use for estimates of the effective tax rate as policy makers seek to compare tax                  burdens in one country with those in another.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.

Measuring the Tax Burden on Capital and Labor PDF

The list of books you might like