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Average Effective Tax Rates on Capital, Labour and Consumption

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Author Info
David Carey
Harry Tchilinguirian
Abstract

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates since these sometimes bear little relation to rates actually paid. This paper updates and extends the Mendoza et al. estimates of average effective tax rates (AETRs) and presents new estimates based on modifications to the methodology to make some of the underlying assumptions more realistic. In particular, the assumption that all income from self-employment is capital income is dropped in favour of assuming that the self-employed earn both labour and capital income. This change raises estimates of the AETR on capital and reduces the estimated AETR on labour but does not alter the trends observed in the updated Mendoza et al. estimates. Both sets of estimates show that, on average, the ...


Au cours des quinze dernières années, diverses réformes ont profondément modifié la structure des systèmes fiscaux des pays de l'OCDE et ravivé l'intérêt pour une mesure de la charge fiscale effective. De fait, pour comprendre les réformes antérieures ou pour évaluer les politiques fiscales de certains pays, il est nécessaire d'aller au delà des taux statutaires, ceux-ci ayant parfois bien peu de relation avec ceux effectivement payés. Cet article actualise et étend les estimations des TIEM (taux d'imposition effectifs moyens) mis au point par Mendoza et al. et présente de nouvelles estimations fondées sur des modifications de la méthodologie visant à rendre plus realists certaines des hypothèses sous-jacentes. En particulier l'hypothèse selon laquelle l'ensemble des revenus des travailleurs indépendants doit être considéré comme revenu du capital est abandonnée en faveur d'une hypothèse selon laquelle les revenus des travailleurs indépendants représentent à la fois des revenus du ...

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Paper provided by OECD, Economics Department in its series OECD Economics Department Working Papers with number 258.

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Date of creation: 02 Oct 2000
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Handle: RePEc:oec:ecoaaa:258-en

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Keywords: average effective tax rates; implicit tax rates; tax ratios; coefficient de pression fiscale; taux d'imposition effectifs moyens; taux d'imposition implicites;

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Find related papers by JEL classification:
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
H89 - Public Economics - - Miscellaneous Issues - - - Other

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  2. de la Croix, David & Docquier, Frédéric, 2003. "Diverging Patterns of Education Premium and School Attendance in France and the US: A Walrasian View," IZA Discussion Papers 846, Institute for the Study of Labor (IZA). [Downloadable!]
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  3. Paul Gomme & B. Ravikumar & Peter Rupert, 2008. "The Return to Capital and the Business Cycle," Working Papers 08002, Concordia University, Department of Economics. [Downloadable!]
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  4. Leon J.H. Bettendorf & D. Peter Broer, 2003. "Lifetime Labor Supply in a Search Model of Unemployment," Tinbergen Institute Discussion Papers 03-032/2, Tinbergen Institute. [Downloadable!]
  5. David, DE LA CROIX & FrŽdŽric DOCQUIER & Philippe, LIEGEOIS, 2007. "Income Growth in the 21st century : forecasts with an overlapping generations model," Discussion Papers (ECON - Département des Sciences Economiques) 2007029, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
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  6. Immervoll H, 2002. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," EUROMOD Working Papers EM2/02, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  7. Immervoll H & O'donoghue C, 2002. "Welfare Benefits And Work Incentives: The Distribution Of Net Replacement Rates In Europe Using A Cross Country Microsimulation Model, EUROMOD," EUROMOD Working Papers EM4/01, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  8. Lindert, Peter, 2002. "Why the Welfare Looks Like a Free Lunch," Working Papers 02-7, University of California at Davis, Department of Economics. [Downloadable!]
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  10. Herwig Immervoll, 2003. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," Public Economics 0302005, EconWPA. [Downloadable!]
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  12. Immervoll H, 2004. "Average And Marginal Effective Tax Rates Facing Workers In The EU. A Micro Level Analysis Of Levels, Distributions And Driving Factors (Revised Version Of EM2/02)," EUROMOD Working Papers EM6/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  13. Alan Ahearne & Finn Kydland & Mark A. Wynne, 2006. "Ireland’s Great Depression," The Economic and Social Review, Economic and Social Studies, vol. 37(2), pages 215-243. [Downloadable!]
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  14. Jaakko Kiander & Juha Kilponen & Jouko Vilmunen, 2000. "Taxes, Growth and Unemployment in the OECD Countries - Does Collective Bargaininig Matter?," Discussion Papers 235, Government Institute for Economic Research Finland (VATT). [Downloadable!]
  15. José Ramón García & Hector Sala, 2006. "The Tax System Incidence on Unemployment: A Country-Specific Analysis for the OECD Economies," IZA Discussion Papers 2226, Institute for the Study of Labor (IZA). [Downloadable!]
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  16. Bovenberg, A Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  17. Strulik, Holger & Trimborn, Timo, 2008. "Anticipated Tax Reforms and Temporary Tax Cuts: A General Equilibrium Analysis," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-406, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]
  18. Paul Gomme & Peter Rupert, 2005. "Theory, measurement, and calibration of macroeconomic models," Working Paper 0505, Federal Reserve Bank of Cleveland. [Downloadable!]
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