Showing 1 - 10 of 179
capital income impedes the establishment and expansion of enterprises. An internationally-high taxation of capital income acts … système a des propriétés de redistribution très importantes qui sont mises clairement en évidence dans ce <I>Document de …
Persistent link: https://www.econbiz.de/10005046201
goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and … 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 …
Persistent link: https://www.econbiz.de/10011276985
Denmark has been a frontrunner in policies that reduce greenhouse gas emissions and now plans to cut emissions by 70% by 2030 from 1990 levels and to achieve carbon neutrality by 2050. Such ambition induces halving emissions from 2019 levels and making the same emission abatement effort in ten...
Persistent link: https://www.econbiz.de/10013202492
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
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the...
Persistent link: https://www.econbiz.de/10012445165
impedes the establishment and expansion of enterprises. An internationally-high taxation of capital income acts as an …
Persistent link: https://www.econbiz.de/10012446880
, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value …
Persistent link: https://www.econbiz.de/10011276900
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
Population ageing is expected to result in significantly higher government spending in many OECD countries in the coming decades. This paper sheds light on the macroeconomic consequences of population ageing for government revenue in a framework consistent with the OECD long-term model. If the...
Persistent link: https://www.econbiz.de/10013523734
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the...
Persistent link: https://www.econbiz.de/10008498306