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Measuring the Tax Burden on Capital and Labor Book

Measuring the Tax Burden on Capital and Labor
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  • Measuring the Tax Burden on Capital and Labor
  • Written by author Peter Birch Sorensen
  • Published by MIT Press, July 2004
  • A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.
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Book Categories

Authors

1Measuring taxes on capital and labor : an overview of methods and issues1
2Measuring taxes on income from capital35
3Measuring taxes on income from capital : evidence from the United Kingdom73
4A new summary measure of the effective tax rate on investment99
5The tax burden on cross-border investment : company strategies and country responses129
6Measuring effective tax rates on human capital : methodology and an application to Canada171
7Tax ratios on labor and capital income and on consumption213
8The "taxing wages" approach to measuring the tax burden on labor263
9How to measure the tax burden on labor at the macro level?289
10Using micro data to access average tax rates319


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