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Tax Competition, Budget Rigidities, and Fairness Norms
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33
contributions of employees; 2200 … Social security contributions of employers; 3000 …
Taxes on payroll and workforce; 4000 … Taxes on property; 5125 … Taxes on invest-
ment goods; 5212 … Motor vehicle duties, not paid by households; 6100 … Other taxes
solely paid by business
For the OECD National Accounts items we use abbreviations in capitalized let-
ters: OS … Total operating surplus of the economy; OSPUE … Operating surplus
of private unincorporated enterprises; CoE … Compensation of employees (=
wages and salaries plus social security contributions of employers and employ-
ees).
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| | Authors: Pluemper, Thomas., Troeger, Vera. and Winner, Hannes. |
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33
contributions of employees; 2200 … Social security contributions of employers; 3000 …
Taxes on payroll and workforce; 4000 … Taxes on property; 5125 … Taxes on invest-
ment goods; 5212 … Motor vehicle duties, not paid by households; 6100 … Other taxes
solely paid by business
For the OECD National Accounts items we use abbreviations in capitalized let-
ters: OS … Total operating surplus of the economy; OSPUE … Operating surplus
of private unincorporated enterprises; CoE … Compensation of employees (=
wages and salaries plus social security contributions of employers and employ-
ees).
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