Volkerink, Bjorn; Sturm, Jan-Egbert; Haan, Jakob de - Grupo de Economía Europea, Facultad de Ciencias … - 2001
In various empirical studies so-called tax ratios (tax revenues expressed as a ratio of some aggregate tax base) are employed as approximations for tax burdens. The most difficult problem in calculating tax ratios is the way in which personal income tax revenues are attributed to labor and...