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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

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

Verbesserungen der Steuerstruktur und der Unternehmensbesteuerung

Homburg, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 84 (2004) 2, pp. 76-79

Persistent link: https://www.econbiz.de/10001933614

Ein Sanierungskonzept für die Bundesrepublik Deutschland

Seidl, Christian - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 83 (2003) 2, pp. 92-99

Persistent link: https://www.econbiz.de/10001734430

Belastung der Kapitalgesellschaften nach der Unternehmensteuerreform 2008

Kremer, Jana; Ruf, Martin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 88 (2008) 1, pp. 64-72

Persistent link: https://www.econbiz.de/10003612852

Reform der Dividendenbesteuerung und ihre Folgen für die Aktienkultur

Rosen, Rüdiger von - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 79 (1999) 11, pp. 653-659

Persistent link: https://www.econbiz.de/10001431298

Enhancing the Effectiveness of Public Spending in Finland

Hemmings, Philip - 2003

harmonise certain taxes with other EU countries. These pressures on taxation combined with the fiscal effects of rapid ageing …

Persistent link: https://www.econbiz.de/10012443937

Tax Reform for Efficiency and Fairness in Canada

Bibbee, Alexandra - 2008

The Canadian government has set a high priority on reducing the economic burden of taxation. In a context of fiscal …

Persistent link: https://www.econbiz.de/10012446994

The Tax System in Japan : A Need for Comprehensive Reform

Dalsgaard, Thomas - 2000

The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden) is probably modest compared with other OECD countries....

Persistent link: https://www.econbiz.de/10012446303

Toward a More Efficient Taxation System in New Zealand

Mourougane, Annabelle - 2007

After the radical reforms undertaken in the 1980s, the NZ tax system has long been regarded as one of most efficient within the OECD, and is based on a comprehensive income approach. Looking forward, the country will require a tax regime that helps the economy to continue raising living...

Persistent link: https://www.econbiz.de/10012444547