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Options for Reforming the Finnish Tax System
Joumard, Isabelle; Suyker, Wim - Economics Department, Organisation de Coopération et … - 2002
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...
Persistent link: https://www.econbiz.de/10005046047
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Tax policy and tax reform in the People's Republic of China
Brys, Bert; Matthews, Stephen W.; Herd, Richard; Wang, Xiao - 2013
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD … countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform …. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and …
Persistent link: https://www.econbiz.de/10010230288
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Tax reform in Brazil : small achievements and great challenges
Werneck, Rogério L.F. - 2000
Persistent link: https://www.econbiz.de/10001544205
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Options for Reforming the Finnish Tax System
Joumard, Isabelle - 2002
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...
Persistent link: https://www.econbiz.de/10012443103
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Integration, decentralization, taxation, and revenue sharing: Good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies ; Paper prepared for the...
Petersen, Hans-Georg - 2008
The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed...
Persistent link: https://www.econbiz.de/10010270846
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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10010271610
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Tax reform in Brazil: small achievements and great challenges
Werneck, Rogério L.F. - 2000
Persistent link: https://www.econbiz.de/10011807279
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Time for Permanent Estate Tax Reform
Cooper, Jeffrey A. - 2014
On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...
Persistent link: https://www.econbiz.de/10013065476
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Reforming the Air Passenger Duty as an Environmental Tax
Truby, Jon M. - 2014
In light of the UK Coalition Government's announced intention to reform APD (Air Passenger Duty), this article examines the design flaws making APD an inadequate environmental tax. By identifying the misconceived consequences and environmental inefficiencies of this blunt instrument, the need...
Persistent link: https://www.econbiz.de/10013067239
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Tax Reform as a Discovery Process
Clark, J. R. - 2018
What is the best tax structure? Neither pundits and politicians nor economists can say for certain. Many have suggestions, but in reality there is no one tax system that will work for every state, let alone every municipality. The reason is simple: The broader policy environments underlying tax...
Persistent link: https://www.econbiz.de/10012919956