Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address … reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and …

involving private-sector job placement (the “Wisconsin” programme) and an earned-income tax credit. Also, there is increased …. Microeconomic simulations of taxes and benefits suggest room for augmenting these policies with adjustments to benefits and tax … of tax breaks on pensions. This Working Paper relates to the 2010 OECD Economic Survey of Israel (www …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

the interactions between housing markets and the wider economy; iv) assesses the responsibilities of housing taxation …

-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …This paper investigates the design of tax structures to promote economic growth. It suggests a “tax and growth” ranking … taxes on immovable property appear to have the least impact. A revenue neutral growth-oriented tax reform would, therefore …

The Polish tax system is characterised by high social security contributions for both employers and employees. As a … result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This …, property. One of the key implications of the tax structure is that the system as a whole is one of the least redistributive …

high rates of leverage are found to amplify house price volatility. Estimates suggest that tax reliefs on mortgage debt …

in the aggregate homeownership rate that is comparable to the impact of population ageing. In countries where tax relief … is smaller. This is consistent with the tendency for such housing tax reliefs to be capitalised into real house prices …

the tax and benefit system in Hungary on some indicators of financial incentives to enter the labour market derived from … OECD tax and benefit models. While personal income taxes were cut and the system of tax allowances for families became more …, inactive or unemployed people. Between 2010 and 2012, the average tax wedge dropped for high-income earners and/or families …

and supply responsiveness. These relate to the structure of tenures, housing taxation and subsidies, social housing …