The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a … multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and …, though they have some non-tax revenue from fees, levies and penalties. They can also spend the profit from the sale of land …

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

social assistance benefits, in 2006-07. This paper describes the main elements of these tax and benefit reforms and provides …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 Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage … properties. However, the efficiency costs of the system are substantial. Taxes and benefits combine to face income earners with … high effective tax rates and the unemployed with little reward from moving into employment, resulting in a declining …

This paper presents a simulation model of the main budget aggregates of federal, provincial and territorial governments … are found to have had pro-cyclical fiscal policies over this period.<P>Un modèle de simulation des comptes gouvernementaux … travail présente un modèle de simulation des principaux agrégats budgétaires des gouvernements fédéral, provinciaux et …

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 … generous other welfare benefits were reduced or phased out, which causes significant changes in the incentives for workers …

Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and … administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social … protection. With the exception of the natural resources sector, increasing tax revenues would be best achieved through broadening …