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While Korea remains one of the fastest-growing OECD economies, its potential growth rate per capita is projected to decelerate from around 4% during the current decade to around 2¼ per cent during the 2030s. Sustaining growth requires policies to mitigate the impact of rapid population ageing...
Persistent link: https://www.econbiz.de/10011276834
The process of fiscal consolidation and the need to step up the poor long term economic performance provide an opportunity to implement tax measures to improve efficiency and rebalance the economy. As consolidation progresses, switching taxes from labour to consumption and property offers an...
Persistent link: https://www.econbiz.de/10008726893
des sociétés (IS) et le taux réduit de la taxe sur la valeur ajoutée (TVA) appliqué à de nombreux biens et services a été …
Persistent link: https://www.econbiz.de/10008498306
Finance Review.<P>Évasion de la TVA : Théorie et Comparaisons Internationales<BR>Ce document développe un jeu différentiel des …’analyse empirique utilise la TVA d’un échantillon de pays de l’OCDE et non-OCDE. Les indicateurs OCDE d’efficacité des administrations … fiscales sont intégrés aux régressions. Les résultats montrent que l’efficacité de la TVA (définie comme le ratio entre les …
Persistent link: https://www.econbiz.de/10005045741
Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector. However, rapid population ageing will put upward pressure on government spending. The challenge is to meet the long-run need for greater expenditures and tax revenue while sustaining strong economic...
Persistent link: https://www.econbiz.de/10005045955
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
The United States faces challenging budgetary prospects, as do most other OECD countries. The federal budget deficit widened considerably during the recession, reaching about 10% of GDP in both 2009 and 2010, reflecting the operation of automatic stabilizers and the policy response to the...
Persistent link: https://www.econbiz.de/10008680609
rate of investment in public-sector infrastructure. Using data for eleven OECD countries, this note provides only mixed … significant effect of infrastructure on TFP in about half the countries. A longer-term perspective was also examined for the … between infrastructure and TFP until after World War II ... …
Persistent link: https://www.econbiz.de/10012444041
infrastructure? Private sector involvement in the provision of public goods is long-standing, often relying on franchises or … infrastructure and questionnaire responses, synthetic indicators are used to assess how well-suited policy frameworks in the OECD are …
Persistent link: https://www.econbiz.de/10012444367
Indonesia.s infrastructure is in poor shape, having suffered from protracted under-investment since the Asian financial …
Persistent link: https://www.econbiz.de/10012444913