Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 50,6 Mb
Release : 2001-11-07
Category : Electronic
ISBN : 9789264195622
OECD Tax Policy Studies Tax Ratios: A Critical Survey by OECD Pdf
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).