Composite Effective Marginal Tax Rate
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Composite Effective Marginal Tax RateVariables collectedThe composite Effective Marginal Tax Rate (EMTR) is constructed as a weighted average across finance- and asset-specific EMTRs. It is a synthetic tax policy indicator measuring the extent to which taxation increases the pre-tax rate of return required by investors to break even. This indicator is used to analyse how taxes affect the incentive to expand existing investments in buildings given a fixed location (along the intensive margin).