Giannini, Silvia; Maggiulli, Carola - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 633-653
This paper has three aims. First, it presents the methodology used in the quantitative analysis undertaken in the Commission services study. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate....