Rawdanowicz, Łukasz; Wurzel, Eckhard; Christensen, Ane … - Economics Department, Organisation de Coopération et … - 2013
. 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 …