The potential of tax microdata for tax policy
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/publications/the-potential-of-tax-microdata-for-tax-policy_d2283b8e-en.html
下载链接
链接失效反馈官方服务：
资源简介：
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used.Most empirical economics is based on survey data. However, the current trend of low and falling...
