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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - Economics Department, Organisation de Coopération et … - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10005046197
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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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Taxation and Economic Growth
Johansson, Åsa; Heady, Chistopher; Arnold, Jens; Brys, Bert - Economics Department, Organisation de Coopération et … - 2008
-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
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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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Tax Systems in European Union Countries
Joumard, Isabelle - Economics Department, Organisation de Coopération et … - 2001
The tax-to-GDP ratio rose steadily in most EU countries up to the late 1990s, largely reflecting a sustained expansion of public sector commitments to welfare provision. Since the late 1990s, many EU countries have cut tax rates. However, the tax burden in the EU area remains much higher than in...
Persistent link: https://www.econbiz.de/10005045694
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Fostering cyclical convergence in the Euro Area
Gori, Filippo - 2021
During the first decade of the currency union, business cycle fluctuations among Euro Area countries were relatively synchronised and similar in magnitude. This concordance disappeared during the 2008 financial turmoil and the following European sovereign debt crisis, a time when key flaws in...
Persistent link: https://www.econbiz.de/10012801162
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Fiscal Gimmickry in Europe : One-Off Measures and Creative Accounting
Koen, Vincent - 2005
Accounting conventions usually leave some room for judgment, which governments may be tempted to take advantage of, especially when fiscal rules bite or threaten to do so. The European experience over the past decade -- documented here in great detail -- illustrates that fiscal gimmicks come in...
Persistent link: https://www.econbiz.de/10012444012
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Average Effective Tax Rates on Capital, Labour and Consumption
Carey, David - 2000
Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...
Persistent link: https://www.econbiz.de/10012446015
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Average Effective Tax Rates on Capital, Labour and Consumption
Carey, David; Tchilinguirian, Harry - Economics Department, Organisation de Coopération et … - 2000
Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...
Persistent link: https://www.econbiz.de/10005045736