MARC Record from marc_columbia

LEADER: 02844pam a22003374a 4500
001 4770793
005 20221103033609.0
008 031029t20042004maua b 001 0 eng
010 $a 2003066826
020 $a0262195038 (alk. paper)
035 $a(OCoLC)ocm53369557
035 $a(NNC)4770793
035 $a4770793
040 $aDLC$cDLC$dYDX$dOrLoB-B
042 $apcc
050 00 $aHJ2305$b.M426 2004
082 00 $a336.2/001/51$222
245 00 $aMeasuring the tax burden on capital and labor /$cedited by Peter Birch Sørensen.
260 $aCambridge, Mass. :$bMIT Press,$c[2004], ©2004.
300 $ax, 364 pages :$billustrations ;$c24 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
490 1 $aCESifo seminar series
504 $aIncludes bibliographical references and index.
505 00 $g1.$tMeasuring taxes on capital and labor : an overview of methods and issues /$rPeter Birch Sorensen -- $g2.$tMeasuring taxes on income from capital /$rMichael P. Devereux -- $g3.$tMeasuring taxes on income from capital : evidence from the United Kingdom /$rMichael P. Devereux and Alexander Klemm -- $g4.$tA new summary measure of the effective tax rate on investment /$rRoger Gordon, Laura Kalambokidis and Joel Slemrod -- $g5.$tThe tax burden on cross-border investment : company strategies and country responses /$rHarry Grubert -- $g6.$tMeasuring effective tax rates on human capital : methodology and an application to Canada /$rKirk A. Collins and James B. Davies -- $g7.$tTax ratios on labor and capital income and on consumption /$rDavid Carey and Josette Rabesona -- $g8.$tThe "taxing wages" approach to measuring the tax burden on labor /$rChristopher Heady -- $g9.$tHow to measure the tax burden on labor at the macro level? /$rJakob de Haan, Jan-Egbert Sturm and Bjornn Volkerink -- $g10.$tUsing micro data to access average tax rates /$rW. Steven Clark.
520 1 $a"This book provides an overview of the most important methods currently used to measure effective tax rates, highlighting the advantages and disadvantages of the different approaches and illustrating their use with specific case studies. The contributors, all noted international economists and seasoned policy makers, consider such topics as a new method to measure the effective tax rate on investment, the tax burden on cross-border investment, effective tax rates on human capital, the "Taxing Wages" approach, and measurement at the macro and micro levels."--BOOK JACKET.
650 0 $aTaxation$vCase studies.
650 0 $aTaxation$xEconometric models.$0http://id.loc.gov/authorities/subjects/sh2007000021
700 1 $aSørensen, Peter Birch.$0http://id.loc.gov/authorities/names/n86029489
830 0 $aCESifo seminar series.$0http://id.loc.gov/authorities/names/n2002117030
852 00 $boff,bus$hHJ2305$i.M426 2004