Average and marginal effective tax rates facing workers in the EU: a micro-level analysis of levels, distributions and driving factors

Author

Herwig Immervoll

Publication Date

Jun 2004

Summary

Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture differences in average ETRs facing different population sub-groups. I use EUROMOD, an EU wide tax-benefit model, to derive distributions of average and marginal ETR measures for fourteen countries. Results for each country show how many and which types of individuals face different ETR levels. I consider effective tax burdens on labour income as well as the marginal tax rates faced by working men and women. Results are broken down to isolate the influence of income taxes, social contributions and various types of social benefits.

DOI

http://dx.doi.org/10.1787/652730151886

Publication type

Research Paper

Series Number

19

Research areas

Family and gender, Tax and benefit systems

Links

http://www.oecd-ilibrary.org/social-issues-migration-health/average-and-marginal-effective-tax-rates-facing-workers-in-the-eu_652730151886

---

Related Publications

• Average and marginal effective tax rates facing workers in the EU: a micro-level analysis of levels, distributions and driving factors (revised version of EM2/02)

  Herwig Immervoll, EUROMOD Working Paper Series -01 Oct 2004

Cid:520786