Average and marginal effective tax rates facing workers in the EU: A micro-level analysis of levels, distributions and driving factors

Arbeitspapier

Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EU-wide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: EUROMOD Working Paper ; No. EM6/04

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Taxation and Subsidies: Incidence ; Personal Income, Wealth, and Their Distributions ; Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
• Thema: Effective Tax Rates ; European Union ; Microsimulation

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Immervoll, Herwig
• Ereignis: Veröffentlichung
• (wer): University of Essex, Institute for Social and Economic Research (ISER)
• (wo): Colchester
• (wann): 2004

Weitere Informationen

• Handle: http://hdl.handle.net/10419/68979
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ