TY  - JOUR
AU  - Mendoza,Enrique G.
AU  - Razin,Assaf
AU  - Tesar,Linda L.
TI  - Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax   Rates on Factor Incomes and Consumption
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 4864
PY  - 1995
Y2  - April 1995
UR  - http://www.nber.org/papers/w4864
L1  - http://www.nber.org/papers/w4864.pdf
N1  - Author contact info:
Enrique G. Mendoza
Department of Economics
University of Maryland
College Park, MD 20742
Tel: 301/405-3845
Fax: 301/405-7835
E-Mail: mendozae@econ.umd.edu

Assaf Razin
Department of Economics
Cornell University
Uris 422
Ithaca, NY 14853
Tel: 607/255-9625
Fax: 607/255-2818
E-Mail: ar256@cornell.edu

Linda Tesar
Department of Economics
University of Michigan
Ann Arbor, MI  48109-1220
Tel: 734/763 6015
Fax: 734/764-2769
E-Mail: ltesar@umich.edu
AB  - This paper proposes a method for computing tax rates using national accounts and revenue statistics.  Using this method we construct time-series of tax rates for large industrial countries. The method identifies the revenue raised by different taxes at the general government level and defines aggregate measures of the corresponding tax bases.  This method yields estimates of effective tax rates on factor incomes and consumption consistent with the tax distortions faced by a representative agent in a general equilibrium framework.  These tax rates compare favorably with existing estimates of marginal tax rates, and highlight important international differences in tax policy.
ER  -