- Joint Program Technical Note
Abstract/Summary:
This paper presents an approach used to augment the representation of taxes reported in the GTAP 6 data, with a primarily focus on factor taxes. To attempt a more complete tax accounting, we reconcile widely available tax receipt data and compare the tax rates derived for the OECD countries to those provided by the method GTAP uses. Differences that may be of interest in studies of economic impacts of fiscal measures are noted.