governments across the world. The rate of growth can be affected by policy choices through the effect that taxation has upon … economic modelling of growth and reviews the theoretical evidence on the extent of the link between taxation and growth …

governments across the world. The rate of growth can be affected by policy choices through the effect that taxation has upon …

This paper reviews the Finnish tax system and the scope for further tax reform. Finland is among the most egalitarian … countries in the OECD and a high tax burden is required to finance the associated public spending. Nevertheless, capital and … corporate income taxation was substantially and effectively reformed in the early 1990s, through significant rate cuts cum base …

. Corporate income tax rates are being cut, though the headline rate remains high. Lower taxation for large special economic zones …, tax reforms have been tabled, both for direct taxes and for the complex and inefficient system of indirect taxes … deserves to be maintained for some time. For the personal income tax, which only a fairly small proportion of the population …

Tax receipts surged between 2005 and 2007 in many OECD countries, resulting in significant improvements in headline … fiscal positions. As a consequence, pressures for tax cuts and for public spending increases have emerged. In the past …

Tax receipts surged between 2005 and 2007 in many OECD countries, resulting in significant improvements in headline … fiscal positions. As a consequence, pressures for tax cuts and for public spending increases have emerged. In the past …

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 …

consumption, and to phasing out distorting tax concessions. To improve the structure of the tax system, the government should … consider raising the share of taxes on property and consumption in total tax revenues. This paper relates to the 2010 OECD …

domestic saving. Overall, policies should help reduce the risk of disruptions in capital flows as monetary policy stimulus is …