World Tax Index: Methodology and Data

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084667" target="_blank" >RIV/61989100:27510/12:86084667 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
World Tax Index: Methodology and Data
Original language description
The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates in macroeconomic analyses. It is called WTI ? World Tax Index, which is an overall multi-criteria index that was constructed by authorson the basis of hard as well as soft data. The soft data expresses Qualified Expert Opinion that was gained through a large-scale questionnaire survey carried out among tax specialists from all OECD countries. The WTI consists of several sub-indices that deal with different groups of taxes, which are basically consistent with the classification according to the OECD. In the paper, values of WTI and its components for the period of 2005?2010 for all OECD countries are presented. Based on a comparison ofthe WTI with the tax quota, we found that the tax quota can be quite a good indicator of the real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be highly problematic i
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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