By OECD. Published by : OECD Publishing

ISBN-10: 9264171371

ISBN-13: 9789264171374

In line with growing to be call for through policy-makers, a variety of measures to evaluate tax burdens of families, person agencies and the enterprise quarter as a complete were constructed. This research experiences 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

Example text

Also note that, of the group of profitable firms (positive book/accounting profits), one may distinguish between tax-paying and non-tax-paying firms. The latter group may be non-taxpaying on account of accelerated write-offs or tax credits, for example. These firms should not be carved out of the sample. While National Accounts figures are reported showing the distribution of total operating surplus (including incorporated and unincorporated enterprises) across industries, the corresponding breakdown for OSPUE is in some cases not provided, implying that the allocation of corporate operating surplus cannot be backed out from these numbers.

Similar considerations arise as regards current claims from large pools of other tax allowance and tax credits built-up over time and carried forward to the current year due to low prior-year taxable profits. One possibility in such cases is to derive, for a representative sample of firms and using micro-simulation models, notional corporate taxes payable under restricted loss claims. 30 If trend/normal loss utilisation rates cannot be determined and factored into revised (notional) corporate tax estimates, ATRs arguably should be calculated over a multi-year period and averaged to arrive at results that smooth out business cycle effects, however the choice of which years to average over may not be obvious.

Such measures have been the subject of much scrutiny in the recent past, at least in the European context. Their appeal can be explained to a large extent by the fact that they may be derived using publicly-available data (taken from the OECD Revenue Statistics, and National Accounts data). Yet they may be highly misleading indicators of tax burden, particularly in the case of corporate implicit tax rates, as discussed below. The following sections consider backward-looking average tax rates derived using aggregate data, and results derived using micro-data.

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

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