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Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System
Strand, Henning - Economics Department, Organisation de Coopération et … - 1999
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
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
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
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A Bird's Eye View of OECD Housing Markets
André, Christophe - Economics Department, Organisation de Coopération et … - 2010
the interactions between housing markets and the wider economy; iv) assesses the responsibilities of housing taxation …
Persistent link: https://www.econbiz.de/10008480480
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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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Real House Prices in OECD Countries: The Role of Demand Shocks and Structural and Policy Factors
Andrews, Dan - Economics Department, Organisation de Coopération et … - 2010
This paper analyses the factors influencing the level and volatility of real house prices in a panel of OECD countries over the period 1980-2005. Results suggest that real house prices tend to rise proportionally with real household incomes, while declines in structural unemployment and real...
Persistent link: https://www.econbiz.de/10008764468
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Drivers of Homeownership Rates in Selected OECD Countries
Andrews, Dan; Sánchez, Aida Caldera - Economics Department, Organisation de Coopération et … - 2011
Homeownership rates have increased significantly in many OECD countries over recent decades. Using micro-econometric decomposition techniques, this paper shows that part of this increase can be explained by changes in the characteristics of households, including age, household structure, incomes...
Persistent link: https://www.econbiz.de/10008873251
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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
so as to achieve the same amount of redistribution at lower cost. The French tax code should be simplified and changed …
Persistent link: https://www.econbiz.de/10011274980
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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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Fiscal Rules for Sub-central Governments : Design and Impact
Sutherland, Douglas - 2005
Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other...
Persistent link: https://www.econbiz.de/10012445608