In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

and Venezuela. We find that, for a given tax rate, revenue declines over time. Therefore, in order to meet a fixed revenue … target in real terms, the tax rate needs to be raised repeatedly. However, we also find that successive increases in the tax … rate erode the tax base by more than they raise revenue yield and that the higher the increase in the tax rate, the more …

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. Recent sizeable reductions in statutory marginal tax rates in both …

broadening existing tax bases would promote efficiency. Consideration could be given to the introduction of a state-level income … tax. The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome …

involving private-sector job placement (the “Wisconsin” programme) and an earned-income tax credit. Also, there is increased …. Microeconomic simulations of taxes and benefits suggest room for augmenting these policies with adjustments to benefits and tax … of tax breaks on pensions. This Working Paper relates to the 2010 OECD Economic Survey of Israel (www …

well as the scope for improving the tax regime for private-sector R&D.<P>Augmenter l'efficacité de la politique de l …