English, Article, Journal or magazine article edition: Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors Herwig Immervoll

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Bookmark: http://trove.nla.gov.au/version/86516
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Average and Marginal Effective Tax Rates Facing Workers in the EU: A Micro-Level Analysis of Levels, Distributions and Driving Factors
Author
  • Herwig Immervoll
Physical Description
  • preprint
Notes
  • Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EUwide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits ... Les taux d’imposition effectifs basés sur des données macros ne fournissent pas d’information sur le niveau ou sur la distribution des taux d’imposition effectifs marginaux jugés pour influencer le comportement des ménages. Ils ne permettent pas non plus de saisir les différences dans les taux d’imposition effectifs moyens, confrontés à différents sous-groupes de population. J’utilise EUROMOD, un modèle de fiscalité et de régimes de prestations à l’échelle européenne pour calculer les distributions des mesures des taux d’imposition effectifs et moyens pour quatorze pays. Les résultats pour chaque pays montrent le nombre et la catégorie d’individus selon les différents niveaux de taux d’imposition effectifs. Je prends en compte aussi bien les charges fiscales effectives sur le revenu du travail que les taux d’imposition marginaux que se voient appliquer les travailleurs, hommes et femmes confondus. Les résultats sont décomposés afin de mettre en évidence l’influence des impôts sur ...
  • RePEc:oec:elsaab:19-en
Language
  • English
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