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GTAP Resource #2243

"Computing Tax Rates for Economic Modeling: A Global Dataset Approach"
by Gurgel, Angelo, Gilbert Metcalf, Nicolas Osouf and John Reilly


Abstract
This note describes a procedure to calculate national tax rates on capital and labor income and consumption using global datasets to supplement GTAP6 data that do not fully account for taxes (see Gurgel et al., 2006). An advantage of this procedure is that tax data for countries are constructed using a consistent methodology. For global economic models such as the Emissions Prediction and Policy Analysis (EPPA) model such consistency can be important for making comparisons across countries and considering international linkages.

Our procedure extends the approach proposed by Babiker, Metcalf, and Reilly (2003), hereafter referred to as BMR, to non-OECD countries relying mainly on the World Development Indicators from the World Bank. Part I of the note describes the tax rate construction and the data sources. Tax rates constructed using this approach are hereafter referred to as GDA rates (for this Global Dataset Approach) to distinguish them from GTAP6 rates and BMR rates constructed using OECD data. Part II summarizes the GDA national tax rates and compares them to tax rates for OECD countries using the BMR methodology. Part III describes the aggregation of national results into tax rates at the regional scale using regions as defined in the EPPA model. We conclude with an assessment of the GDA methodology.


Resource Details (Export Citation) GTAP Keywords
Category: GTAP Application
Status: Not published
By/In:
Date: 2007
Version: N/A
Created: Batta, G. (1/11/2007)
Updated: Batta, G. (1/11/2007)
Visits: 2,016
- The GTAP Data Base and extensions


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  File format Computing Tax Rates Using Global Datasets  (86.5 KB)   Replicated: 0 time(s)


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Special Instructions
Please review GTAP Research Memorandum No. 07 in conjunction with this document.


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