Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/76341
Authors: 
Heady, Christopher
Year of Publication: 
2003
Series/Report no.: 
CESifo Working Paper 967
Abstract: 
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by different population structures. However, it is limited by considering a restricted number of household types and a fairly narrow income range. Thus, this methodology should be seen as a complement to other methodologies, rather than a replacement for them.
Document Type: 
Working Paper

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