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An international comparison of effective marginal taxes on labour use


  • Desiderio Romero-Jordan

    (Instituto de Estudios Fiscales & Universidad Rey Juan Carlos)

  • José Felix Sanz-Sanz

    (Instituto de Estudios Fiscales & Universidad Complutense de Madrid)


The purpose of this paper is to compare the different levels of tax rates on the use of the labour force in a range of OECD countries, using the methodology of effective marginal tax rates. Results for the United Kingdom, Australia, Sweden, France, Germany, Italy, Portugal, Japan, the United States and Spain are provided for 1983-2001 period.

Suggested Citation

  • Desiderio Romero-Jordan & José Felix Sanz-Sanz, 2004. "An international comparison of effective marginal taxes on labour use," Public Economics 0405001, EconWPA.
  • Handle: RePEc:wpa:wuwppe:0405001
    Note: Type of Document - zip; pages: 59

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    References listed on IDEAS

    1. de Bartolome, Charles A. M., 1995. "Which tax rate do people use: Average or marginal?," Journal of Public Economics, Elsevier, vol. 56(1), pages 79-96, January.
    2. Arrazola, Maria & de Hevia, Jose & Sanz, Jose F., 2000. "More on tax perception and labour supply: the Spanish case," Economics Letters, Elsevier, vol. 67(1), pages 15-21, April.
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    More about this item


    effective marginal taxes; labour; OECD countries;

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics

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