Narrow search
Showing 1 - 10 of 76
Cover Image
The Efficiency and Equity of the Tax and Transfer System in France
Égert, Balázs - Economics Department, Organisation de Coopération et … - 2013
social and family benefits should be simplified to enhance transparency and consistency. Eliminating schemes that let people …
Persistent link: https://www.econbiz.de/10011274980
Cover Image
Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …
Persistent link: https://www.econbiz.de/10011276985
Cover Image
Raising Investment in Brazil
Arnold, Jens - Economics Department, Organisation de Coopération et … - 2011
Low investment rates are limiting Brazil’s future potential growth rate. This paper analyses a number of potential reasons for these low investment rates and discusses policy options to achieve faster capital accumulation. A shortage of domestic saving appears to be a major constraint to...
Persistent link: https://www.econbiz.de/10009350673
Cover Image
Israel: Monetary and Fiscal Policy
Moeser, Charlotte - Economics Department, Organisation de Coopération et … - 2010
Israel’s monetary policy framework is broadly sound. Inflation targeting was introduced in the early 1990s, and low single-digit inflation was established by the end of the decade. However, fast transmission from the exchange rate to inflation means the operational challenges differ somewhat...
Persistent link: https://www.econbiz.de/10008552861
Cover Image
Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
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, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
Cover Image
Restoring Fiscal Sustainability in Spain
Beynet, Pierre; Fuentes, Andrés; Gillingham, Robert; … - Economics Department, Organisation de Coopération et … - 2011
Spain’s government has introduced ambitious consolidation measures, which should yield a sizeable improvement in discretionary fiscal efforts. Should budgetary outcomes fall short of targets, the government should stand ready to introduce further measures, as announced. Such measures could...
Persistent link: https://www.econbiz.de/10008873250
Cover Image
Avoiding the Value Added Tax: Theory and Cross-Country Evidence
Mello, Luiz de - Economics Department, Organisation de Coopération et … - 2008
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...
Persistent link: https://www.econbiz.de/10005045741
Cover Image
Taxing the Rent of Non-Renewable Resource Sectors: A Theoretical Note
Daubanes, Julien; Sá, Saraly Andrade de - Economics Department, Organisation de Coopération et … - 2014
This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of … they are exploited; the analysis emphasizes the effect of resource taxation on the discouragement to the development of new … reserves. We discuss the limitations of neutral profit-taxation schemes and examine the distortions caused by various resource-taxation …
Persistent link: https://www.econbiz.de/10011276905
Cover Image
Improving the Fiscal Framework to Enhance Growth in an Era of Fiscal Consolidation in Slovakia
Klein, Caroline; Price, Robert W.R.; Wörgötter, Andreas - Economics Department, Organisation de Coopération et … - 2013
The challenge for fiscal policy in Slovakia is to achieve fiscal consolidation in a way which supports the fragile recovery and protects spending on areas which are important for re-embarking on a trajectory of high trend growth and underpinning a catch-up in living standards. While the recently...
Persistent link: https://www.econbiz.de/10011277021
Cover Image
Towards a Less Distortive and More Efficient Tax System in Portugal
Pina, Álvaro - Economics Department, Organisation de Coopération et … - 2010
base broadening through reduced tax expenditures in the major direct and indirect taxes, as well as in property taxation …
Persistent link: https://www.econbiz.de/10008726893