The DOI matches its Crossref record; 8 of the 8 references it cites were found in a registry or an index.
Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
Open accessAbstract
This paper proposes a method for computing tax rates using national accounts and revenue statistics.Using this method we construct time-series of tax rates for large industrial countries.The method identifies the revenue raised by different taxes at the general government level and defines aggregate measures of the corresponding tax bases.This method yields estimates of effective tax rates on factor incomes and consumption consistent with the tax distortions faced by a representative agent in a general equilibrium framework.These tax rates compare favorably with existing estimates of marginal tax rates, and highlight important international differences in tax policy.
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Cites
Long-Run Policy Analysis and Long-Run Growth
Rebelo, S. (1991) · Journal of Political Economy · doi:10.1086/261764 · Cited by 3,319
Fiscal Policy in General Equilibrium
Baxter, M., & King, R. G. (1990) · American Economic Review · Cited by 1,350
Fiscal Policy and Economic Growth: An Empirical Investigation
Easterly, W., & Rebelo, S. (1993) · National Bureau of Economic Research · doi:10.3386/w4499 · Cited by 1,265
The macroeconomic effects of distortionary taxation
McGrattan, E. R. (1994) · Journal of Monetary Economics · doi:10.1016/0304-3932(94)90044-2 · Cited by 416
KOESTER, R. B., & KORMENDI, R. C. (1989) · Economic Inquiry · doi:10.1111/j.1465-7295.1989.tb02011.x · Cited by 224
Marginal income tax rates and economic growth in developing countries
Easterly, W., & Rebelo, S. (1993) · European Economic Review · doi:10.1016/0014-2921(93)90029-a · Cited by 158
Macroeconomic effects of fiscal policy
Aschauer, D. A., & Greenwood, J. (1985) · Carnegie-Rochester Conference Series on Public Policy · doi:10.1016/0167-2231(85)90007-7 · Cited by 100
The Economy of modern Israel: malaise and promise
(1994) · Choice Reviews Online · doi:10.5860/choice.31-3896 · Cited by 73
Cited by
The Fiscal and Welfare Effects of Policy Responses to the Covid-19 School Closures
Fuchs-Schündeln, N., Krueger, D., Kurmann, A., Lalé, E., Ludwig, A., & Popova, I. (2021) · doi:10.3386/w29398 · Cited by 32
Metadata
- Authors
- Mendoza, E., Razin, A., & Tesar, L.
- Venue
- National Bureau of Economic Research
- Publisher
- National Bureau of Economic Research
- Published
- 1994-09
- OpenAlex
- W1595798404
- Cited by
- 368
- References
- 8
- Type
- report
- Language
- en
- Open access
- green
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- Mendoza, E., Razin, A., & Tesar, L. (1994). Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption. National Bureau of Economic Research. https://doi.org/10.3386/w4864
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