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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
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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
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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
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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
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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
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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
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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
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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
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The Fiscal Challenge in Portugal
Guichard, Stéphanie; Leibfritz, Willi - Economics Department, Organisation de Coopération et … - 2006
Portugal’s fiscal policy has failed to durably reduce the deficit below the Stability and Growth Pact threshold of 3% of GDP and was submitted to the excessive deficit procedure of the EU Commission for a second time in 2005. The paper describes fiscal developments in Portugal over the past...
Persistent link: https://www.econbiz.de/10005045607
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Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth
Jones, Randall S.; Tsutsumi, Masahiko - Economics Department, Organisation de Coopération et … - 2008
Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP. In addition to raising revenue, tax reform should promote economic growth, address the deterioration in income distribution...
Persistent link: https://www.econbiz.de/10005045634