CiteULike hgunji's CiteULike Search Register Log in
CiteULike is a free online bibliography manager. Register and you can start organising your references online.

Average marginal tax rates in the UK economy Export

by: Eon-Seon Rym, Faik Koray
Applied Economics, Vol. 36, No. 21. (2004), pp. 2369-2372.

Citation Format

[Posts]

View FullText article


X Reviews [Write a review of this article]

X Find related articles from these CiteULike users

X Find related articles with these CiteULike tags

X Posting History

X Abstract

Using a known methodology, this paper calculates the average tax rate (ATR) and three different average marginal tax rate (AMTR) measures for the UK. The three different AMTR measures are greater than the ATR in the same year because of the progressive tax system in the UK. Barro's AMTR measure weighted by total income is greater than Barro's AMTR measure weighted by number of returns because of the unequal distribution of income, and Barro's AMTR measure weighted by total income exceeds Seater's AMTR measure because total income before tax in Seater's AMTR measure is greater than total income after tax in Barro's AMTR measure.


X BibTeX record

X RIS record


Privacy Statement | Terms & Conditions
CiteULike organises scholarly (or academic) papers or literature and provides bibliographic (which means it makes bibliographies) for universities and higher education establishments. It helps undergraduates and postgraduates. People studying for PhDs or in postdoctoral (postdoc) positions. The service is similar in scope to EndNote or RefWorks or any other reference manager like BibTeX, but it is a social bookmarking service for scientists and humanities researchers.