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Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics). To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over an extended time period, and the results are compared with those derived under an alternative suggested methodology. The work finds that most tax ratios reported in the literature suffer from a number of flaws, and highlights measurement problems that are much broader than discussed in the literature. The identification of substantial shortcomings with these measures is useful, given the interest in their use for policy purposes. The message of this study is that policymakers should be aware of the measurement problems underlying average tax rates based on aggregate data, should they be fielded to shape public policy debates.

tarifs fiscaux --- statistique --- pays de l'ocde --- AA / International- internationaal --- 336.201 --- 336.032 --- belastingtarieven --- statistiek --- oeso landen --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten. --- Taxation --- Impôt --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Taxation. --- Taxation -- OECD countries. --- Political Science --- Public Finance --- Law, Politics & Government

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Finance, Public --- Fiscal policy --- Public welfare --- Finance --- AA / International- internationaal --- 330.580 --- 336.020 --- 336.032 --- -336 --- Tax policy --- Taxation --- Economic policy --- Cameralistics --- Public finance --- Currency question --- Benevolent institutions --- Poor relief --- Public assistance --- Public charities --- Public relief --- Public welfare reform --- Relief (Aid) --- Social welfare --- Welfare (Public assistance) --- Welfare reform --- Human services --- Social service --- Gecontroleerde economie. Geleide economie. Welvaarststaat. Algemeenheden. --- Omvang, indeling en evolutie van de overheidsuitgaven: algemeenheden. --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten. --- Government policy --- 336 --- Gecontroleerde economie. Geleide economie. Welvaarststaat. Algemeenheden --- Omvang, indeling en evolutie van de overheidsuitgaven: algemeenheden --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten --- Public finances --- Public welfare - Finance

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Taxation --- Tax deductions --- Tax expenditures --- 336.032 --- 336.204 --- 336.208 --- FR / France - Frankrijk --- Tax preferences --- Tax subsidies --- Tax incentives --- Deductions, Tax --- Law and legislation --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten --- weerslag, invloed, last en verdeling van de belasting --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Impôt --- Dépenses fiscales --- Droit fiscal --- Déductions --- France

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Taxes --- Finance, Public --- Finances publiques --- 336.121 --- finances publiques theorie --- france --- AA / International- internationaal --- 336.214 --- 336.200 --- 321.2 --- 336.61 --- 336.208 --- 339.22 --- 336.01 --- 336.032 --- 336.401 --- 336.211 --- 336.033 --- 336.204 --- Cameralistics --- Public finance --- Currency question --- Nationaal budget. Rijksbegroting. Staatsbegroting. Begrotingspolitiek --- openbare financien theorie --- frankrijk --- Belastingstelsel van de genootschappen. --- Belastingstelsel: algemene naslagwerken en principes. --- Economisch beleid van de overheid. --- Financieel beleid. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Inkomens uit het openbaar domein. --- Overheidsbemoeiing op economisch gebied. --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten. --- Verband tussen begrotingspolitiek en economische evolutie. --- Vermogensbelasting en vermogensaanwasbelasting. --- inkomsten van openbare bedrijven. --- weerslag, invloed, last en verdeling van de belasting. --- 336.121 Nationaal budget. Rijksbegroting. Staatsbegroting. Begrotingspolitiek --- Economisch beleid van de overheid --- Overheidsbemoeiing op economisch gebied --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten --- inkomsten van openbare bedrijven --- Belastingstelsel: algemene naslagwerken en principes --- weerslag, invloed, last en verdeling van de belasting --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Vermogensbelasting en vermogensaanwasbelasting --- Belastingstelsel van de genootschappen --- Verband tussen begrotingspolitiek en economische evolutie --- Financieel beleid --- Inkomens uit het openbaar domein --- Finance [Public ] --- France --- Public finances --- Entreprises publiques --- Finances --- Impôt --- Europe occidentale --- Pouvoirs publics --- Services publics --- Theorie microeconomique

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Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.

Taxation. --- Public welfare. --- Expenditures, Public. --- Appropriations and expenditures --- Government appropriations --- Government expenditures --- Government spending --- Public expenditures --- Public spending --- Spending, Government --- Finance, Public --- Public administration --- Government spending policy --- Benevolent institutions --- Poor relief --- Public assistance --- Public charities --- Public relief --- Public welfare --- Public welfare reform --- Relief (Aid) --- Social welfare --- Welfare (Public assistance) --- Welfare reform --- Human services --- Social service --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Government policy --- Expenditures, Public --- Taxation --- 330.580 --- 336.020 --- 336.032 --- 336.443 --- AA / International- internationaal --- Gecontroleerde economie. Geleide economie. Welvaarststaat. Algemeenheden --- Omvang, indeling en evolutie van de overheidsuitgaven: algemeenheden --- Taksen en belastingen. Fiscale en niet-fiscaleontvangsten --- Vastleggen van de uitgaven van de begroting van de overheid --- Social Sciences --- Political Science