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This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period … predictable tax system is essential for the proper functioning of the economy. One of our two main research objectives was to … develop a composite indicator for taxation, consisting of tax rates and tax administration time. This composite indicator was …
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In this paper we review the linkages between the quality of public finances, that is, the level and composition of public expenditure and its financing via revenue and deficits, and economic growth. We review the various channels through which public finances affect growth and its underlying...
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achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth … long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to …, the book establishes guidelines for effective tax policy. The book offers tools for tax design in a globalising economy …
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and social consequences of reforms to the tax and transfer system. The behaviour of labour supply is assessed along both … the impact of personal income tax reductions that are identical in cost but different in structure. The second one … compares three different tax shift scenarios, while the third one evaluates actual policy measures between 2008 and 2013. The …
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