OECD Tax Policy Studies No. 02: Tax Burdens: Alternative by OECD. Published by : OECD Publishing

By OECD. Published by : OECD Publishing

In accordance with transforming into call for by way of policy-makers, quite a few measures to evaluate tax burdens of families, person organizations and the company zone as a complete were constructed. This learn reports the most universal measures used to gauge tax burdens

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Extra info for OECD Tax Policy Studies No. 02: Tax Burdens: Alternative Measures

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Non-resident withholding tax on domestic source income Another matter to investigate is the treatment of operating surplus paid to non-resident investors. Most countries include non-resident withholding tax on payments of interest, dividends, rents and royalties in category 1200. However, other countries report this amount separately in category 1300 (taxes on income, profits, capital gains that are not allocable between 1100 and 1200). For example, in Canada and Hungary, category 1300 reports non-resident withholding tax.

34-38. 32 © OECD 2000 Chapter 4 AVERAGE TAX RATES AND THE NEED FOR MICRO-DATA Introduction As noted in Chapter 1, tax burden measures linking taxes paid by households and/or firms to economic concepts of income generally offer a much more informative indicator of the burden and impact of tax systems than a simple reliance on nominal (statutory) tax rates. Similarly, such measures offer greater insight than figures expressing tax revenue as a percentage of GDP. Continued interest in the calculation of average tax rates on capital income, labour income and other aggregates can be traced to at least four considerations.

Foreign tax on foreign source income is ignored) imposed on resident corporations, regardless of (domestic versus foreign) ownership. In principle, actual corporate tax paid should be included in the numerator, however several studies deriving ATRs at the firm level, relying on data gathered from financial accounts, use tax liabilities as reported for book purposes. 9 34 In assessing effective tax burdens, two types of frameworks can be distinguished – backward-looking measures, and forward-looking measures.

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