increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to … ways in which efforts to reform this tax may become more successful in the future. After a brief introductory section on … the ‘disconnect’ between the economics and the politics of property tax reform, Section 2 summarizes recent experiences in …

This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax … countries, India and South Africa. The paper describes targeted personal, corporate and value added tax measures related to … effects. The desirability of different forms of tax relief for skills formation is examined from the point of view of …

This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in … (possibly net of benefits received) on incentives to acquire skills by estimating the effective tax rate on the return on a … impact of tax progressivity and/ or the withdrawal of benefits and the case for tax breaks for postsecondary education and …

This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these … countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing …

order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member … countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD’s Taxing Wages … framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system …

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax … concerns regarding increasing the tax burden on non-workers, suggests that alternate funding sources to a VAT increase should …

Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the … tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and … marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates …

This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is … valued? How is it valued? And who values? It draws on published information and data on property tax policy and …