Last edited by Julabar
Friday, July 31, 2020 | History

3 edition of Using micro-data to assess average tax rates. found in the catalog.

Using micro-data to assess average tax rates.

by W. Steven Clark

  • 191 Want to read
  • 4 Currently reading

Published by Organisation for Economic Co-operation and Development in Paris .
Written in English

    Subjects:
  • Taxation -- OECD countries.,
  • Taxation -- OECD countries -- Rates and tables.

  • Edition Notes

    SeriesOECD tax policy studies -- no. 8
    ContributionsOrganisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 2 on Tax Analysis and Tax Statistics.
    Classifications
    LC ClassificationsHJ2305 .C574 2003
    The Physical Object
    Pagination46 p. :
    Number of Pages46
    ID Numbers
    Open LibraryOL18769331M
    ISBN 109264199802
    LC Control Number2003380454

    This is despite it still being economically advantageous for these borrows to refinance. In measuring the economic incidence of this tax, I show that, on average, this same tax change decreases initial mortgage interest rates by 2 basis points and increases loan-to-purchase price ratios by percentage points. Using U.S. tax return micro data from to , we estimate that, on average, the mortgage interest deduction and the charitable contributions deduction decreased the ability of the tax system to absorb fluctuations in aggregate consumption by an average of percent and percent, respectively.

    it is well known that to get the user cost to appear at all in the investment equation, one has to display more than the usual amount of econometric ingenuity, resorting most of the time to choosing a specification that simply forces the effect to be there.’ (Blanchard , p ). Modern macroeconomic textbooks typically suggest that there is an inverse relationship between interest rates. 1 FAMILY-ORIENTED ANTI-POVERTY POLICIES IN DEVELOPED COUNTRIES Background paper prepared by: Dominic Richardson1 and Jonathan Bradshaw2 This report was commissioned with a view to exploring the.

      Second, I replace the perpetual inventory measure of capital with a book value measure of capital using data on book values of structures and equipment (total value of capital after ). These estimates are in the sixth column of Table 6 and are slightly lower than the baseline estimates, ranging from to across by: 5. According to the analysis, governments applying a flat tax continued in to tax workers at rates higher than those that implemented a progressive tax. Thus, the total real rate of taxation in the case of states with a flat-rate tax was, on average, % of the gross salary, compared with % of the total real rate of taxation in the Author: Madalina Ecaterina Popescu, Eva Militaru, Larisa Stanila, Maria Denisa Vasilescu, Amalia Cristescu.


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Using micro-data to assess average tax rates by W. Steven Clark Download PDF EPUB FB2

Get this from a library. Using micro-data to assess average tax rates. [W Steven Clark; Organisation for Economic Co-operation and Development.

Committee on Fiscal Affairs. Working Party No. 2 on Tax Analysis and Tax Statistics.] -- This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income. This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. Get this from a library. Using micro-data to assess average tax rates. [W Steven Clark; Organisation for Economic Co-operation and Development.

Committee on Fiscal Affairs. Working Party No. 2 on Tax Analysis and Tax Statistics.] -- This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

Downloadable. Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model.

Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits the scope of analysis.

This paper considers advantages of relying on micro-data. Using Micro-Data to Assess Average Tax Rates; Book; English; 23 May OECD Pages: 48 This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

Less Also available in French. Click to download PDF - KB PDF. Using Micro-Data to Assess Average Tax Rates. Published: 27 May This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

This paper considers advantages of relying on micro-data gathered from tax returns to assess average tax rates on labour, capital and transfer income and presents some illustrative results. Using micro-data to assess average. tax rates.

CESifo W Global Economy book. Volume 2. – We analyse the impact of harmonising corporate tax rates in Europe on incentives to. Using Micro-Data to Assess Average Tax Rates, (). Workfare and Trade Unions: Labor Market Repercussions of Welfare Reform,Author: Christopher Heady.

An exploration with micro data, in: Journal of Public Econom S. 53– CrossRef Google Scholar Clark, A. (), Using micro-data to assess average tax rates, CESifo Working Paper: Clemens Fuest, Johannes Becker. Using Micro-Data to Assess Average Tax Rates, we consider only one investment, which is a weighted average of different assets and sources of finance.

We do not compute effective tax rates for each type of asset and then find a weighted average of : Michael P. Devereux and Alexander Klemm. Steven Clark, "Using Micro-Data to Assess Average Tax Rates," CESifo Working Paper SeriesCESifo Group Munich. Johannes Becker & Clemens Fuest, "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper SeriesCESifo Group Munich.

Roger Gordon & Laura Kalambokidis & Joel. in the s. Using micro data on individual life insurance policies, the results indicate that, controlling for individual and policy characteristics, a 10 percent increase in the share of individuals in a group using the Internet reduces average insurance prices for the group by as much as 5 by: 6Calibrated Optimal Tax Rates This section calibrates optimal commodity sales tax rates defined in expressions (5) and (8), using the patterns of informal consumption by income level presented in section3.

Calibrated government and household preferences Our baseline calibrations assumes that the government is poverty minimizing, and there-File Size: 1MB. Abstract: While a substantial literature has examined the causes of mortgage foreclosure, there has been relatively little work on the consequences of foreclosure for the borrowers themselves.

Using a large sample of anonymous credit bureau records, observed quarterly from Q1 through Q1, we examine the credit experiences of almostborrowers before and after their mortgage.

In the end, this literature produced negative results and demonstrated the importance of using micro data as the building block of an empirically based economic science.

It provided a major moti- vation for the collection and analysis of microeconomic data. Another motivation was. tax changes. Studies using time series variation within a country nd mixed results (see e.g. Brittain,Hamermesh,Holmlund ). Studies using micro-data and payroll tax reforms have found incidence of employer payroll taxes shifted to employees (see Gruber We examine how marginal and average tax rates vary by the size of business using four different measures of the size: net income, gross receipts, business value, and number of employees.

The analysis also uses the long-time series of SCF cross-sections to examine how tax rates for business owners have evolved over the various changes in tax.

Using the rules of each tax rate, tax credit, and grant in the database,Bartik() uses a simulation model to predict the level of tax incentives a rm would receive in a certain city, given the rm’s balance sheet. In terms of state corporate tax rates and tax base provisions,Su arez Serrato and Zidar() also use a rules-based Size: KB.

Introduction. The price sensitivity of business investment spending is a central element in economic analysis. A substantial response of capital spending to its user cost, which combines interest, tax, and depreciation rates with relative prices, is critical in controversies about the impact of fiscal policy, the transmission of monetary policy, and the performance of business-cycle by:.

average tax rate of group is lower than (this happens when ℓ=, where the effective tax rate is ). Although these simulations are only an illustration of the previous theoretical developments, we understand that this may be a reasonable limit for the average tax rate of that group.Notes: ρ is the correlation coefficient between each financial statement measure and the tax-return measure of the average tax rate.

The βs were estimated from variants of the following equation of financial statement estimates of tax rates (τ financial) and tax return-based tax rates (τ tax): τ financial =β 0 +β 1 τ tax + ∑ i=2 N β i X i.

The univariate β is the estimated Cited by: The goal of this paper is to offer a framework for analyzing retirement income security over the next several generations.

I suggest a procedure to assess the risks facing each of the main sources of retirement income and summarize the overall income prospects of future generations of retired workers. 1 The proposed analysis extends the methodology currently used by the Social Security actuary.