An international comparison of effective marginal taxes on labour use
Desiderio Romero-Jordan () and
José Felix Sanz-Sanz Additional contact information José Felix Sanz-Sanz: Instituto de Estudios Fiscales & Universidad Complutense de Madrid
Abstract:
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.