Loading...
Please wait, while we are loading the content...
Similar Documents
Marginal Effective Tax Rates on Physical, Human and R&D Capital
| Content Provider | Semantic Scholar |
|---|---|
| Author | Gordon, Kathryn Tchilinguirian, Harry |
| Copyright Year | 1998 |
| Abstract | This paper presents marginal effective tax rates (METRs) for a number of physical and intangible assets and for a number of funding sources. The assets include machinery, buildings, inventories, investments in short-lived R&D (that is, investments whose returns last only a few years) and in long-lived R&D (whose returns last many years). Two human capital assets are included -- firm-sponsored training and household-sponsored tertiary education. The calculations incorporate parameters from both the personal and corporate tax codes. They are performed for the “top-bracket” taxpayer and for the “average production worker” and cover between 15 and 22 countries, depending on data availability. The OECD has already used the King-Fullerton method to calculate METRs for physical capital (OECD, 1991) and this paper updates these calculations using established practices. As the method has not yet been applied to household-sponsored human capital, the paper describes the extension to this ... Cet article presente les taux d’imposition marginaux effectifs (TIME) pour un certain nombre d’actifs corporels et incorporels et selon leur mode de financement. Ces actifs comprennent les machines et biens d’equipement, les immeubles, les stocks, les investissements en recherche-developpement a rentabilite courte, les investissements en recherche-developpement a rentabilite longue, la formation financee par l’entreprise, la formation universitaire financee par les menages. Les calculs font appel a des parametres du code fiscal des personnes physiques et a celui des societes et sont realises pour le contribuable taxable a la tranche superieure de l’impot et pour l’ouvrier moyen. Ils concernent entre 15 et 22 pays selon la disponibilite des donnees. L’OCDE a deja utilise la methode King-Fullerton pour calculer les TIME pour le capital physique (OCDE 1991) et cet article met a jour les calculs precedents en utilisant des pratiques bien etablies. La methode n’ayant pas encore ete ... |
| File Format | PDF HTM / HTML |
| DOI | 10.2139/ssrn.101389 |
| Alternate Webpage(s) | https://www.oecd-ilibrary.org/docserver/408617353612.pdf?accname=guest&checksum=E1F6CA0ED713AA941CE32EB634B3C61E&expires=1572670374&id=id |
| Alternate Webpage(s) | http://pages.stern.nyu.edu/~dbackus/Taxes/OECD%20taxing%20phys%20human%20cap%2098.pdf |
| Alternate Webpage(s) | https://doi.org/10.2139/ssrn.101389 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
