000			02025nab a2200289 c 4500
003			ES-MaIEF
005			20181011140719.0
007			ta
008			181011t2018 uk ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_93879 _aBarrios, Salvador
245		0	_aMulti-factor effective corporate taxation, firms' mark-ups and tax incidence _b : evidence from OECD Countries _c Salvador Barrios, Gaëtan Nocodème and A. Jesús Sánchez Fuentes
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper provides novel evidence on the multi-factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us to analyse the contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark-ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark-ups can significantly alter the levels of the multi-factor EMTR, although without significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries).
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_946552 _aINCIDENCIA Y TRASLACION
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_916482 _aNicodeme, Gaëtan
700	1		_939618 _aSánchez Fuentes, Antonio Jesús
773	0		_9157702 _oOP 1472/2018/3 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 39, n. 3, September 2018, p. 417-453
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/j.1475-5890.2017.12153
942			_cART
999			_c139073 _d139073