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Average marginal tax rates in the UK economy

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  • Eon-Seon Rym
  • Faik Koray

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.

Suggested Citation

  • Eon-Seon Rym & Faik Koray, 2004. "Average marginal tax rates in the UK economy," Applied Economics, Taylor & Francis Journals, vol. 36(21), pages 2369-2372.
    • Handle: RePEc:taf:applec:v:36:y:2004:i:21:p:2369-2372
    DOI: 10.1080/0003684042000286106
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    References listed on IDEAS

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    1. Barro, Robert J & Sahasakul, Chaipat, 1986. "Average Marginal Tax Rates from Social Security and the Individual Income Tax," The Journal of Business, University of Chicago Press, vol. 59(4), pages 555-566, October.
    2. Easterly, William & Rebelo, Sergio, 1993. "Marginal income tax rates and economic growth in developing countries," European Economic Review, Elsevier, vol. 37(2-3), pages 409-417, April.
    3. Barro, Robert J & Sahasakul, Chaipat, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," The Journal of Business, University of Chicago Press, vol. 56(4), pages 419-452, October.
    4. Barro, Robert J. & Sahasakul, Chaipat, 1983. "Measuring the Average Marginal Tax Rates from Social Security and the Individual Income Tax," Working Papers 29, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
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    Cited by:

    1. Arin, K. Peren & Berlemann, Michael & Koray, Faik & Kuhlenkasper, Torben, 2011. "The taxation-growth-nexus revisited," HWWI Research Papers 104, Hamburg Institute of International Economics (HWWI).

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