This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set …

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 …

number of policy steps would help to improve the situation. These include better thought out and better written legislation … mesures contribueraient à améliorer la situation. Il faudrait notamment une législation et des textes d’application mieux …

skill intensive. Furthermore, firms have little incentive to grow, since by staying small they can avoid taxes and complex …

. In particular, relatively little weight has been given to reducing tax expenditures and raising taxes on immovable … certain tax expenditures, hiking taxes on immovable property and broadly-based consumption taxes. Increases in capital income … taxes would also be equitable but need to be well designed to avoid being distortive. Calculations based on simplifying …

; taxes on property and wealth; business taxation; and evasion, avoidance and administration issues. This Working Paper … goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …

Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however …, across OECD countries. The redistributive impact of taxes and transfers depends on the size, mix and the progressivity of … redistributive impact as countries characterised by much higher taxes and transfers (e.g. Germany) because they rely more on income …

fringe benefits and eliminate the fiscal subsidy. Furthermore, increased taxation of property, in particular real estate …