IMPOSICIÓN MARGINAL EFECTIVA SOBRE EL FACTOR TRABAJO: BREVE NOTA METODOLÓGICA Y COMPARACIÓN INTERNACIONAL

Desiderio Romero-Jordan () and José Félix Sanz Sanz ()
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José Félix Sanz Sanz: Instituto de Estudios Fiscales y Universidad Complutense de Madrid

Hacienda Pública Española / Review of Public Economics, 2001, vol. 159, issue 4

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

Keywords: marginal effective taxation; labour supply (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:hpe:journl:y:2001:v:159:i:4:a:36

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