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Found 1 from your keywords: author=Peter Birch Sørensen
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Measuring the Tax Burden on Capital and Labor
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Peter Birch Sørensen

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certa…

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9780262284097
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