IMPOSICI N MARGINAL EFECTIVA SOBRE EL FACTOR TRABAJO: BREVE NOTA METODOL GICA Y COMPARACI N INTERNACIONAL

Desiderio Romero Jord N () and Jos F lix Sanz Sanz ()
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Desiderio Romero Jord N: Instituto de Estudios Fiscales y Universidad Rey Juan Carlos
Jos F lix Sanz Sanz: Instituto de Estudios Fiscales y Universidad Complutense de Madrid
Authors registered in the RePEc Author Service: Desiderio Romero-Jordan ()

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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