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A Comparative Analysis of the Structure of Tax Systems in Industrial Countries


  • Assaf Razin
  • Enrique G. Mendoza
  • Linda L. Tesa


A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The stylized facts that distinguish tax systems across countries are documented, and the co-movements between the tax rates and savings, investment, net exports, unemployment, and hours worked are also examined. The results of this analysis illustrate some of the potential implications of tax policies currently under consideration and suggest that the proposed tax rates are useful approximations to those faced by representative agents in dynamic macroeconomic models.

Suggested Citation

  • Assaf Razin & Enrique G. Mendoza & Linda L. Tesa, 1993. "A Comparative Analysis of the Structure of Tax Systems in Industrial Countries," IMF Working Papers 93/14, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:93/14

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    References listed on IDEAS

    1. Ritha S. Khemani & Sanjeev Gupta & Calvin A McDonald & Louis Dicks-Mireaux & Marijn Verhoeven, 2000. "Social Issues in IMF-Supported Programs," IMF Occasional Papers 191, International Monetary Fund.
    2. Ernesto Hernández-Catá, 2000. "Raising Growth and Investment in Sub-Saharan Africa; What Can be Done?," IMF Policy Discussion Papers 00/4, International Monetary Fund.
    3. Gary G. Moser & Toshihiro Ichida, 2001. "Economic Growth and Poverty Reduction in Sub-Saharan Africa," IMF Working Papers 01/112, International Monetary Fund.
    4. repec:aph:ajpbhl:1992:82:3:435-438_5 is not listed on IDEAS
    5. Gupta, Sanjeev, 2000. "Social issues in IMF: supported programs," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34725, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. Marijn Verhoeven & Sanjeev Gupta & Erwin H Tiongson, 1999. "Does Higher Government Spending Buy Better Results in Education and Health Care?," IMF Working Papers 99/21, International Monetary Fund.
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    Cited by:

    1. Lemgruber, Andréa Texeira, 1995. "Tributaçao efetiva: um estudo sobre taxaçao do consumo, do trabalho e do capital no Brasil," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34227, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Razin, Assaf & Yuen, Chi-Wa, 1996. "Capital income taxation and long-run growth: New perspectives," Journal of Public Economics, Elsevier, vol. 59(2), pages 239-263, February.


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