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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
-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …
Persistent link: https://www.econbiz.de/10005045631
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
France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...
Persistent link: https://www.econbiz.de/10012441809
fait possible, en Belgique, d’exploiter davantage cette source de recettes fiscales. La taxation différenciée des …
Persistent link: https://www.econbiz.de/10012442036
Brazil's main challenge in innovation policy is to encourage the business sector to engage in productivity-enhancing innovative activities. At 1% of GDP, R&D spending (both public and private) is comparatively low by OECD standards and is carried out predominantly by the government. Most...
Persistent link: https://www.econbiz.de/10012444181
Key indicators show Germany belonging to the countries in the OECD with strong innovation activity even though some weakening in Germany’s position relative to other OECD countries has occurred recently. While the redirection of resources towards unification-related spending as well as low...
Persistent link: https://www.econbiz.de/10012444337
This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse the effects of corporate taxes on productivity and investment. Applying a differences-in-differences estimation strategy which exploits differential effects of corporate taxes on firms with...
Persistent link: https://www.econbiz.de/10012444515
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/10012444635
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