Arbeitspapier
How to Measure the Tax Burden on Labour at the Macro-Level?
The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some alternative indicator for the tax burden on labour is employed. We conclude that the widely used tax ratios as developed by Mendoza et al. (1994) may not be very reliable. The choice of the indicator for the tax burden on labour is also shown to affect the conclusions of some well-known empirical models.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 963
- Classification
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Taxation and Subsidies: Other
- Subject
-
tax ratios
labour
average effective tax rates
unemployment
- Event
-
Geistige Schöpfung
- (who)
-
Sturm, Jan-Egbert
Volkerink, Bjørn
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2003
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Sturm, Jan-Egbert
- Volkerink, Bjørn
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2003
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