English, Article, Journal or magazine article edition: The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States Immervoll Herwig

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Bookmark: http://trove.nla.gov.au/version/27686
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States
Author
  • Immervoll Herwig
Physical Description
  • preprint
Notes
  • Îáîáùåííûå ìàêðîýêîíîìè÷åñêèå ïîêàçàòåëè íàëîãîâîãî áðåìåíè íå äàþò ïðåäñòàâëåíèÿ î âëèÿíèè ïðåäåëüíûõ ýôôåêòèâíûõ íàëîãîâûõ ñòàâîê íà ïîâåäåíèå äîìàøíèõ õîçÿéñòâ. Îíè òàêæå íå îòðàæàþò ðàçëè÷èé â ýôôåêòèâíûõ íàëîãîâûõ ñòàâêàõ äëÿ ðàçëè÷íûõ êàòåãîðèé íàñåëåíèÿ. Àâòîð èñïîëüçóåò EUROMOD, åâðîïåéñêóþ ìîäåëü ìèêðîìîäåëèðîâàíèÿ ñèñòåìû "íàëîãè-âûãîäû", äëÿ ðàñ÷åòà ðàñïðåäåëåíèÿ ñðåäíèõ è ïðåäåëüíûõ íàëîãîâûõ ñòàâîê äëÿ äîìîõîçÿéñòâ â 14 åâðîïåéñêèõ ñòðàíàõ. Èñïîëüçóÿ ðàçëè÷íûå îïðåäåëåíèÿ ÷èñòîãî íàëîãà, íàëîãîâîé áàçû è åäèíèöû àíàëèçà, àâòîð ïðåäëàãàåò ðÿä èçìåðåíèé, êîòîðûå ïîêàçûâàþò âîçäåéñòâèå ñèñòåìû "íàëîãè-âûãîäû" íà äîõîäû äîìîõîçÿéñòâ; ñðåäíèå ýôôåêòèâíûå ñòàâêè íàëîãà íà äîõîäû îò ðàáîòû ïî íàéìó, à àòàêæå ïðåäåëüíûå ýôôåêòèâíûå íàëîãîâûå ñòàâêè äëÿ ðàáîòàþùèõ ìóæ÷èí è æåíùèí. Íà âòîðîì ýòàïå èññëåäîâàíèÿ ýòè ïîêàçàòåëè àíàëèçèðóþòñÿ äëÿ âûÿâëåíèÿ èõ âëèÿíèÿ íà êàæäûé èíñòðóìåíò ñèñòåìû "íàëîãè-âûãîäû". Ðåçóëüòàòû ïîêàçûâàþò, ÷òî îöåíêè ýôôåêòèâíûõ íàëîãîâûõ ñòàâîê çíà÷èòåëüíî ðàçëè÷àþòñÿ â çàâèñèìîñòè îò óðîâíÿ äîõîäîâ, ñèòóàöèè íà ðûíêå òðóäà è ñåìåéíûõ îáñòîÿòåëüñòâ. Òàêèì îáðàçîì, èñïîëüçîâàíèå òîëüêî ñðåäíèõ çíà÷åíèé èëè ìàêðîýêîíîìè÷åñêèõ ïîêàçàòåëåé ïðèâîäèò ê íåàäåêâàòíîé êàðòèíå íàëîãîâîãî áðåìåíè íàñåëåíèÿ. Macro-based summary indicators of effective tax burdens cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. They also do not capture differences in effective tax rates facing different subgroups of the population. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes; average effective tax rates applicable to income from labour; and marginal effective tax rates faced by working men and women. In a second step, these measures are broken down to separately analyse the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes,labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.
  • effective tax rate; microsimulation; European Union
  • RePEc:rus:hseeco:111997
  • Macro-based summary indicators of effective tax burdens cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. They also do not capture differences in effective tax rates facing different subgroups of the population. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ënet taxesí, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes; average effective tax rates applicable to income from labour; and marginal effective tax rates faced by working men and women. In a second step, these measures are broken down to separately analyse the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.
  • European Union, Microsimulation., Effective Tax Rates
  • RePEc:ese:emodwp:em2/​02
Language
  • English
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