The report says that it uses "the PwC Total Tax Contribution methodology, which looks at all the different taxes that companies pay and administer, including corporation tax, employment taxes, VAT, and other taxes".
Back in the late '90s, when my then-boyfriend, Lawrence, and I were dating, he considered my tax-preparation methodology upsetting, but almost wondrously so -- a kind of Grand Canyon of incompetency.
Several economists criticized the President's Advisory Panel's study as having allegedly altered the terms of the FairTax, using unsound methodology, and/or failing to fully explain their calculations.
Based on this finding, and in order to avoid introducing unimportant complications in the tax-wedge estimation methodology, I therefore treat the non-VAT indirect-tax rates as constant over time.
We obtain estimates of effective marginal tax rates using a methodology similar to that of Mendoza et al.
These taxes were allocated among individuals by the same methodology as corporate income taxes, which is described below.
The new methodology increases the overall tax burden by $216 billion, the revenue raised by the corporate income tax — an increase of 10.4 percent overall.
Marc Carey, a spokesman for the tax department, said the comptroller's methodology was "fatally flawed".
This is very close to the methodology of the private Tax Policy Center, whose analyses are frequently cited in policy debates.
9Incidence assumptions and methodology used to compute tax burdens are discussed in Section 3C.
