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No. 08: Using Micro-Data to Assess Average Tax Rates

No. 08:  Using Micro-Data to Assess Average Tax Rates by Organisation for Economic Co-operation and Development
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Measuring effective tax rates using tax revenue figures 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 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. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.

Organisation for Economic Co-operation and Development; January 2003
49 pages; ISBN 9789264199811
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Title: No. 08: Using Micro-Data to Assess Average Tax Rates
Author: Organisation for Economic Co-operation and Development
 
ISBNs
9264199810
9789264199804
9789264199811