Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/68979
Authors: 
Immervoll, Herwig
Year of Publication: 
2004
Series/Report no.: 
EUROMOD Working Paper Series EM6/04
Abstract: 
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.
Subjects: 
Effective Tax Rates
European Union
Microsimulation
JEL: 
H22
D31
C81
Document Type: 
Working Paper

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