This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.Consider first the fact that corporate tax owing in the current period on income derived from that existing capital stock will depend on the particular mix of assets held. ... Therefore, the tax burden on existing capital measured in a year when relatively large loss carryforwards are claimed ... Research and development tax credits, for example, are often earned by firms that have not yet developed and takenanbsp;...
|Title||:||OECD Tax Policy Studies Tax Burdens Alternative Measures|
|Publisher||:||OECD Publishing - 2000-04-28|