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The Efficiency and Equity of the Tax and Transfer System in France
Égert, Balázs - Economics Department, Organisation de Coopération et … - 2013
social and family benefits should be simplified to enhance transparency and consistency. Eliminating schemes that let people …
Persistent link: https://www.econbiz.de/10011274980
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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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Raising Investment in Brazil
Arnold, Jens - Economics Department, Organisation de Coopération et … - 2011
Low investment rates are limiting Brazil’s future potential growth rate. This paper analyses a number of potential reasons for these low investment rates and discusses policy options to achieve faster capital accumulation. A shortage of domestic saving appears to be a major constraint to...
Persistent link: https://www.econbiz.de/10009350673
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Israel: Monetary and Fiscal Policy
Moeser, Charlotte - Economics Department, Organisation de Coopération et … - 2010
Israel’s monetary policy framework is broadly sound. Inflation targeting was introduced in the early 1990s, and low single-digit inflation was established by the end of the decade. However, fast transmission from the exchange rate to inflation means the operational challenges differ somewhat...
Persistent link: https://www.econbiz.de/10008552861
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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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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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Avoiding the Value Added Tax : Theory and Cross-Country Evidence
de Mello, Luiz - 2008
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...
Persistent link: https://www.econbiz.de/10012443965
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Avoiding the Value Added Tax: Theory and Cross-Country Evidence
Mello, Luiz de - Economics Department, Organisation de Coopération et … - 2008
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non-co-operative Nash that depends on the...
Persistent link: https://www.econbiz.de/10005045741
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Constraints and demands on public finances: Considerations of resilient fiscal policy
Rawdanowicz, Łukasz - 2021
Over the past several decades, public debt has increased substantially in many OECD countries, particularly in the aftermath of recessions. The extent of this increase and the resulting debt levels varied across countries, partly reflecting differences in average budget balances. Despite rising...
Persistent link: https://www.econbiz.de/10012801149
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Raising productivity through structural reform in Brazil
Arnold, Jens Matthias - 2021
The recovery from the current deep recession caused by the COVID-19 pandemic will require raising productivity through structural reforms. This implies a number of challenges for economic policies. With large parts of the economy shielded from competition, firms face weak incentives to become...
Persistent link: https://www.econbiz.de/10012630141