Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 244
Release: 2010-01-05
Genre:
ISBN: 9264076905

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives
Author: OECD
Publisher: OECD Publishing
Total Pages: 264
Release: 2015-09-24
Genre:
ISBN: 9264233385

The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...

Taxation and Skills

Taxation and Skills
Author: Organization for Economic Co-operation
Publisher:
Total Pages: 236
Release: 2017
Genre: Education, Higher
ISBN: 9789264269378

Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.

Tax Expenditure Management

Tax Expenditure Management
Author: Mark Burton
Publisher: Cambridge University Press
Total Pages: 267
Release: 2013-02-14
Genre: Business & Economics
ISBN: 1107007364

Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Government at a Glance 2021

Government at a Glance 2021
Author: OECD
Publisher: OECD Publishing
Total Pages: 281
Release: 2021-07-09
Genre:
ISBN: 9264921419

The 2021 edition includes input indicators on public finance and employment; process indicators include data on institutions, budgeting practices, human resources management, regulatory governance, public procurement, governance of infrastructure, public sector integrity, open government and digital government. Outcome indicators cover core government results (e.g. trust, political efficacy, inequality reduction) and indicators on access, responsiveness, quality and satisfaction for the education, health and justice sectors.

OECD Tax Policy Studies Taxation and Skills

OECD Tax Policy Studies Taxation and Skills
Author: OECD
Publisher: OECD Publishing
Total Pages: 240
Release: 2017-04-06
Genre:
ISBN: 926426938X

This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

Fiscal Adjustments in OECD Countries

Fiscal Adjustments in OECD Countries
Author: Mr.Alberto Alesina
Publisher: International Monetary Fund
Total Pages: 52
Release: 1996-07-01
Genre: Business & Economics
ISBN: 1451960433

This paper studies how the composition of fiscal adjustments influences their likelihood of “success”, defined as a long lasting deficit reduction, and their macroeconomic consequences. We find that fiscal adjustments which rely primarily on spending cuts on transfers and the government wage bill have a better chance of being successful and are expansionary. On the contrary fiscal adjustments which rely primarily on tax increases and cuts in public investment tend not to last and are contractionary. We discuss alterative explanations for these findings by studying both a full sample of OECD countries and by focusing on three case studies: Denmark, Ireland and Italy.

Revenue Statistics 2019

Revenue Statistics 2019
Author: OECD
Publisher: OECD Publishing
Total Pages: 354
Release: 2019-12-05
Genre:
ISBN: 9264671595

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.

Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 91
Release: 2013-02-12
Genre:
ISBN: 9264192743

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.