Definition: Average itemised tax rate for a benefit (or group of benefits)
ESSPROS Manual
"Average itemised tax rate (AITR) for a benefit (or group of benefits)" means the sum of taxes paid on that benefit by recipients divided by the total income from that benefit (i.e. gross benefits received).
Source:
European Union, Commission Regulation (EU) No 263/2011 of 17 March 2011 implementing Regulation (EC) No 458/2007 of the European Parliament and of the Council on the European system of integrated social protection statistics (ESSPROS) as regards the launch of full data collection for the ESSPROS module on net social protection benefits
Created:
Updated: