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Capital Levies and Transition to a Consumption Tax
Kaplow, Louis - 2012
also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …
Persistent link: https://www.econbiz.de/10012713229
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20 Taxes to Scrap : How to Grow the UK Economy by Simplyfying the Tax System
Submitter, Institute of Economic Affairs - 2021
. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful …
Persistent link: https://www.econbiz.de/10013226706
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TOP Tax System – A New Taxation System
2012
accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …
Persistent link: https://www.econbiz.de/10013114952
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …
Persistent link: https://www.econbiz.de/10010277379
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Estonian Tax Structure
Trasberg, Viktor - 2014
The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation.The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and...
Persistent link: https://www.econbiz.de/10013047760
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The tax reform experience of Kenya
Karingi, Stephen Njuguna; Wanjala, Bernadette - 2005
In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that...
Persistent link: https://www.econbiz.de/10010284572
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Tax policy and employment : how does the Swedish system fare?
Pirttilä, Jukka; Selin, Hakan - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the … elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on … older workers. -- optimal taxation ; labour income taxation ; labour supply ; taxable income ; Swedish tax system …
Persistent link: https://www.econbiz.de/10009010517
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On the political economics of tax reforms
Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - 2011
understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European … economically optimal fail to be implemented. -- political economy ; taxation ; personal income tax …
Persistent link: https://www.econbiz.de/10009240753
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COVID-19 Has Exposed the Weaknesses in the Australian Tax System : Tax Reform Will Be Required for Recovery
Sainsbury, Tristram - 2020
The economic shock and government response to COVID-19 highlight weaknesses in Australia's tax system. COVID-19 puts pressure on a system under strain from long-term structural forces and the tax-free and tax-reduced status of certain sources of income. Returning to a sound structural budget...
Persistent link: https://www.econbiz.de/10012830467