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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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The Rates and Revenue of Bank Transaction Taxes
Baca-Campodónico, Jorge - 2006
This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set comprises six Latin American countries that have levied BTTs since the late 1980s: Argentina, Brazil, Colombia, Ecuador, Peru and Venezuela. We find that, for a given tax rate,...
Persistent link: https://www.econbiz.de/10012445216
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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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Ensuring Debt Sustainability Amid Strong Economic Uncertainty in Hungary
Beynet, Pierre; Kierzenkowski, Rafal - Economics Department, Organisation de Coopération et … - 2012
Despite a deep recession in 2009 and weak growth in subsequent years, Hungary’s fiscal position compares favourably with many other OECD countries. Nonetheless, the underlying fiscal balance started deteriorating in 2010 and 2011. Recognising this, Hungary’s government launched an ambitious...
Persistent link: https://www.econbiz.de/10011276894
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Keeping Slovenian Public Finances on a Sustainable Path
Beynet, Pierre; Leibfritz, Willi - Economics Department, Organisation de Coopération et … - 2009
This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system. It finds that Slovenia belongs to the group of new EU member countries, which have given in the past a high priority to...
Persistent link: https://www.econbiz.de/10008498030
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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 Rates and Revenue of Bank Transaction Taxes
Baca-Campodónico, Jorge; Mello, Luiz de; Kirilenko, Andrei - Economics Department, Organisation de Coopération et … - 2006
This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set comprises six Latin American countries that have levied BTTs since the late 1980s: Argentina, Brazil, Colombia, Ecuador, Peru and Venezuela. We find that, for a given tax rate,...
Persistent link: https://www.econbiz.de/10005045839
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Improving the Tax System in Indonesia
Arnold, Jens - Economics Department, Organisation de Coopération et … - 2012
, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value …
Persistent link: https://www.econbiz.de/10011276900
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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 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