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Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors

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Herwig Immervoll

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Abstract

  1. 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 EUwide 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 ...


  1. Les taux d’imposition effectifs basés sur des données macros ne fournissent pas d’information sur le niveau ou sur la distribution des taux d’imposition effectifs marginaux jugés pour influencer le comportement des ménages. Ils ne permettent pas non plus de saisir les différences dans les taux d’imposition effectifs moyens, confrontés à différents sous-groupes de population. J’utilise EUROMOD, un modèle de fiscalité et de régimes de prestations à l’échelle européenne pour calculer les distributions des mesures des taux d’imposition effectifs et moyens pour quatorze pays. Les résultats pour chaque pays montrent le nombre et la catégorie d’individus selon les différents niveaux de taux d’imposition effectifs. Je prends en compte aussi bien les charges fiscales effectives sur le revenu du travail que les taux d’imposition marginaux que se voient appliquer les travailleurs, hommes et femmes confondus. Les résultats sont décomposés afin de mettre en évidence l’influence des impôts sur ...

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Paper provided by OECD, Directorate for Employment, Labour and Social Affairs in its series OECD Social, Employment and Migration Working Papers with number 19.

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Date of creation: 02 Dec 2004
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Handle: RePEc:oec:elsaab:19-en

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Find related papers by JEL classification:
C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Microeconomic Data
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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  1. Lietz C & Mantovani D, 2006. "Lessons From Building And Using EUROMOD," EUROMOD Working Papers EM5/06, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  2. Sutherland H, 2005. "Micro Level Analysis Of The European Social Agenda: Combating Poverty And Social Exclusion Through Changes In Social And Fiscal Policy Final Report," EUROMOD Working Papers EM8/05, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  3. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," EPRU Working Paper Series 08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    Other versions:
  4. Jean HINDRIKS & Etienne LEHMANN & Alexis PARMENTIER, 2006. "Optimal income taxation and the shape of average tax rates," Economics Bulletin, Economics Bulletin, vol. 8(2), pages 1-6. [Downloadable!]
  5. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?," IZA Discussion Papers 1894, Institute for the Study of Labor (IZA). [Downloadable!]
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  6. Maya Bacache-Beauvallet & Etienne Lehmann, 2005. "Minimum Wage or Negative Income Tax: Why Skilled Workers May Favor Wage Rigidities," IZA Discussion Papers 1570, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  7. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2005. "Welfare Reform in European Countries: A Microsimulation Analysis," IZA Discussion Papers 1810, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  8. Concetta, MENDOLICCHIO, 2005. "Gender and private returns to education : a cross-European analysis," Discussion Papers (ECON - Département des Sciences Economiques) 2005056, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
  9. Ravallion, Martin, 2009. "Do poorer countries have less capacity for redistribution ?," Policy Research Working Paper Series 5046, The World Bank. [Downloadable!]
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