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Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional

Author

Listed:
  • Desiderio Romero Jordán

    (Instituto de Estudios Fiscales y Universidad Rey Juan Carlos)

  • José Félix Sanz Sanz

    (Instituto de Estudios Fiscales y Universidad Complutense de Madrid)

Abstract

The aim of this paper is to compare, at an international level, the average tax liabilities on the use of labour as a production factor among a bunch of OECD country members. The methodology is that of marginal effective tax rates. Results on Great Britain, Sweden, France, Germany, Italy, Portugal, Japan, United States and Spain are reported for period 1981-1998. Classification-JEL : H21, H24, H25

Suggested Citation

  • Desiderio Romero Jordán & José Félix Sanz Sanz, 2001. "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
    • Handle: RePEc:hpe:journl:y:2001:v:159:i:4:a:36
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    Citations

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    Cited by:

    1. Nuria Badenes Plá & Julio López Laborda, 2002. "Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 103-120, march.

    More about this item

    Keywords

    marginal effective taxation; labour supply;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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