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.oecd.org/eco/surveys/economic-survey-australia.htm). …

Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in … market distribution of income, by supporting employment, skills investments, and labour market formality. • How shifting tax …-broadening and through removing inefficient and regressive tax expenditures. • Ways in which personal income taxes and social …

of an economy and the distribution of income across households? The present study takes this question to the data, using …-term level of average output per capita and the distribution of disposable income across households. Changing the revenue mix … wedge below or above average incomes, cuts in corporate income taxes or increases in property taxes. The relative-income …

challenge is to generate these revenues without penalising growth or exacerbating inequality. Income taxes represent around half … of total tax revenue but are levied on small tax bases, partly reflecting the distribution of income. A revenue source …. Revenues from property taxation are currently limited by the inefficient municipal rates system, which does not function well …

The markets for talent often produce large income inequality and therefore raise political attention. While such … personal income tax policy reforms and demonstrate that tax design can be employed as a solution to the market failure when …

This paper reviews the key issues concerning the impact of public spending and taxation on long-run growth and … spending. A reallocation of public spending towards infrastructure and education would raise income in the long run, whereas …, the available evidence also supports the hypothesis that some taxes are more distortionary than others, with income taxes …

it is a key policy lever for income redistribution. This paper analyses how income distribution patterns changed in Spain … before and after the crisis using the personal income tax samples constructed by the Spanish Institute of Fiscal Studies for … the period 2002 to 2011. We find that the top and bottom of the income distribution gained the most from the boom period …

The economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would … increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix. In … particular, it examines whether this can be carried out in a way that would neither undermine income distribution nor depress …

, subjecting employer-provided fringe benefits and allowances to personal income taxation and reducing the exemptions from value … exploration and development risk than heretofore, which Indonesia, with its improved access to international financial markets and …

-linear tax functions in a macro model. In doing so we make marginal and average tax rates bivariate functions of capital income … and labour income. We estimate the parameters of tax functions in order to capture the most important non-linearities of … methodology, we simulate a reduction in marginal personal income tax rates in Italy with a microsimulation model, translating the …