Average Effective Tax Rates on Capital, Labour and Consumption
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates since these sometimes bear little relation to rates...
