Tax and the Economy : A Comparative Assessment of OECD Countries

Tax and the Economy A Comparative Assessment of OECD Countries

This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving exp...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development Content Provider (content provider), Organisation for Economic Co operation and Development Content Provider
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2001.
Colección:OECD Tax Policy Studies, no.6.
Materias:
Taxation
Economic indicators
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705078606719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Table of Contents
  • Chapter 1. Introduction
  • Table 1. Synopsis of key challenges for tax policy in the countries reviewed
  • Chapter 2. Trends in Taxation and the Forces Shaping Them
  • 2.1. The tax burden
  • Table 2. Total tax revenue as percentage of GDP
  • Table 3. Tax revenue of major taxes as a percentage of total tax revenue, 1998
  • 2.2. The structure of taxation
  • Figure 1. Tax mix by source
  • Figure 2. Evolution of the tax mix over time
  • 2.3. The central-local allocation of revenue and tax-raising powers
  • Figure 3. Tax receipts and expenditure by regional and local governments
  • Table 4. Attribution of tax revenues to sub-sectors of general government
  • Notes
  • Chapter 3. General Principles Guiding Tax Policy
  • 3.1. Efficiency considerations
  • 3.2. Equity considerations and tradeoffs with efficiency
  • 3.2.1. Horizontal equity
  • 3.2.2. Vertical equity
  • Table 5. Statutory income tax progressivity around the income level of the average production ...
  • 3.2.3. Trade-offs between equity and efficiency
  • 3.3. Enforceability and compliance
  • Notes
  • Chapter 4. Areas and Options for Reform
  • 4.1. Corporate income tax
  • 4.1.4. Easing non-neutralities of funding modes of corporate investment
  • Box 1. Classical versus integrated systems of dividend taxation
  • 4.1.5. Broadening the corporate tax base and providing uniform taxation
  • Box 2. Special corporate tax regimes
  • 4.1.6. Limiting "simplified regimes" and progressive rate structures
  • 4.2. Personal income and social security tax
  • 4.2.1. Easing the tax burden on lower-paid labour
  • Figure 4. Tax wedges on labour, 2000
  • 4.2.2. Reducing statutory tax rates and raising the effective progressiveness of income taxation ...
  • Box 3. Dual versus comprehensive income taxation.
  • 4.2.3. Tightening the tax system vis-à-vis the self-employed
  • Box 4. Tax policies geared towards encouraging pension saving and housing investment
  • 4.2.4. Enhancing the neutrality of capital income taxation
  • 4.3. Consumption tax
  • 4.3.1. Reducing deviations from standard VAT rates
  • Figure 5. Effectiveness of value added taxes, 1998
  • 4.3.2. Reducing tax-exempt thresholds
  • 4.3.3. Ensuring neutrality in taxing electronic commerce
  • 4.3.4. Improving the internalisation of external effects in tax rate structures
  • Box 5. Internalising external effects and protecting the environment
  • 4.4. Property and wealth tax
  • 4.4.1. Strengthening the taxation of real property
  • 4.4.2. Re-considering net wealth taxes
  • 4.5. Devolving expenditure and taxing power
  • 4.6. Tax administration and enforcement
  • 4.6.1. Reducing compliance costs for the taxpayer
  • 4.6.2. Raising the efficiency of tax collection and administration
  • 4.6.3. Combating illegal tax abuse more effectively
  • Notes
  • Annex. Features of Tax Systems Impinging on Economic Efficiency
  • Table A.1. Tax treatment of private pensions in OECD countries
  • Table A.2. Financial assets and portfolio of pension funds
  • Table A.3. Tax treatment of owner-occupied housing in OECD countries
  • Table A.4. Marginal effective tax wedges in manufacturing
  • Box A.1. Measuring marginal effective tax rates on corporate investment
  • Table A.5. Tax treatment of dividends and capital gains on shares
  • Table A.6. Estimated change in structural unemployment due to changes in the labour tax wedge
  • Box A.2. Social security contribution ceilings and floors
  • Figure A.1. Marginal statutory all-in tax rates on labour
  • Table A.7. Rate schedules of central government personal income tax
  • Figure A.2. Marginal effective tax rates on household labour income.
  • Box A.3. Tax treatment of stock option programmes
  • Table A.8. Implicit tax rates on continued work embedded in benefits for elderly, 1995
  • Figure A.3. Share of value added tax in total indirect taxes in OECD countries
  • Table A.9. Turnover thresholds for VAT exemption
  • Table A.10. Revenues from environmental taxes
  • Figure A.4. Revenues from environmental taxes by main environmental tax-bases - selected OECD...
  • Notes
  • Bibliography
  • OECD Tax Policy Studies.

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