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Effects of home country tax reform on FDI inflows to South Korea : a synthetic control method approach
Yang, JinHyuk; Kang, Youngho - In: Economics letters 225 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014308633
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The Role of Indicators in Structural Surveillance
1990
considerations. Potential indicators are examined for six areas -- taxation, trade, industry, agriculture, labour markets and …
Persistent link: https://www.econbiz.de/10012444002
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Increasing Efficiency and Reducing Complexity in the Tax System in the United States
Herd, Richard - 2001
of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …
Persistent link: https://www.econbiz.de/10012445968
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Macroeconomic Effects of Tax Rate and Base Changes : Evidence from Fiscal Consolidations
Dabla-Norris, Era - 2018
This paper examines the macroeconomic effects of tax changes during fiscal consolidations. Webuild a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of...
Persistent link: https://www.econbiz.de/10012909403
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How do Taxes Affect Investment and Productivity? : An Industry-Level Analysis of OECD Countries
Vartia, Laura - 2008
differently by taxation. Investment is shown to respond negatively to an increase in the corporate tax rate and a decrease in …
Persistent link: https://www.econbiz.de/10012444789
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Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes
Yoo, Kwang-Yeol - 2004
-specific features of savings taxation, the paper also provides an overview of the tax treatment of private pension arrangements and …
Persistent link: https://www.econbiz.de/10012444428
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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
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Average Effective Tax Rates on Capital, Labour and Consumption
Carey, David - 2000
Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...
Persistent link: https://www.econbiz.de/10012446015
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Marginal Effective Tax Rates on Physical, Human and R&D Capital
Gordon, Kathryn - 1998
This paper presents marginal effective tax rates (METRs) for a number of physical and intangible assets and for a number of funding sources. The assets include machinery, buildings, inventories, investments in short-lived R&D (that is, investments whose returns last only a few years) and in...
Persistent link: https://www.econbiz.de/10012446038
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Tax Buoyancy in OECD Countries
Belinga, Vincent - 2014
By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries;...
Persistent link: https://www.econbiz.de/10013050672