Tax Ratios on Labour and Capital Income and on Consumption

By David P. Carey, Josette Rabesona. 2003

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The Laffer curve revisited (2011, result): “The results largely agree with Carey and Rabesona (2004), who have likewise calculated tax rates from 1975 to 2000.”
The impact of globalization on the composition of government expenditures: Evidence from panel data (2006, unknown): “While a globalization-induced increase in implicit tax rates on capital is compatible with the data when the average effective tax rates constructed by Carey and Rabesona (2002) are employed, the opposite conclusion can be drawn when one uses the legislation-based data by Devereux and Griffith (20”
How Far are We from the Slippery Slope? The Laffer Curve Revisited (2009, unknown): “By contrast, Mendoza, Razin and Tesar (1994) and Carey and Rabesona (2002) calculate average tax rates for labor, capital and consumption for our countries of interest.”
The general equilibrium effects of fiscal policy: Estimates for the Euro area (2007, background): “From the solution of firm j’s static cost minimization problem, we have inputs demands kt(j) = yt(j) ( Wt R t α 1− α )1−α εt α−1 (9)”