Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation Распределение налоговой загрузки между факторами производства и потреблением с учетом процесса переложения налогов

Distribution o Tax Load Between Factors of Production and Consumption Taking into Account the Process of Shifting of Taxation Распределение налоговой загрузки между факторами производства и потреблением с учетом процесса переложения налогов

The article justifies the need to consider the process of shifting the tax in the calculation of implicit rates on the factors of production and consumption. Proposed update to the EU methodology on the inclusion of social transfers employers in the tax burden on capital. A comparison of the proport...

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Bibliographic Details
Main Authors: Ivanov Yuriy. B., Chumakova Olga A.
Format: Article
Language:English
Published: PH "INZHEK" 2009-04-01
Series:Problemi Ekonomiki
Subjects:
tax load
implicit rate
factors of production
transcriptions of the taxes
налоговя загрузка
имплицитная ставка
факторы производства
переложение реальных налогов
Online Access:http://www.problecon.com/pdf/2009/4_0/79_84.pdf

Internet

http://www.problecon.com/pdf/2009/4_0/79_84.pdf

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