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An international comparison of marginal effective tax rates on labour use

Published on 01 Jan 05 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The purpose of this paper is to compare the different levels of effective taxation 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 period 1983-2001.

Author profiles:

Jose Felix SANZ
Jose is Lecturer in Public Economics (Universidad Complutense de Madrid, Spain) and Deputy Director of Tax Studies at the Instituto de Estudios Fiscales.
Current at 12 October 2004
Click here to expand/collapse more articles by Jose Felix SANZ.
 
Desiderio Romero JORDAN
Desiderio is from the Instituto de Estudios Fiscales and Universidad Rey Juan Carlos.
Current at 12 October 2004
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