Tax Ratios: A Critical Survey
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/tax-ratios-a-critical-survey_9789264195622-en.html
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资源简介：
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).
