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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 157 |
| Release | : 2010-11-03 |
| Genre | : |
| ISBN | : 9264091084 |
This report investigates how tax structures can best be designed to support GDP per capita growth.
| Author | : Sara Torregrosa Hetland |
| Publisher | : Springer Nature |
| Total Pages | : 248 |
| Release | : 2021-09-18 |
| Genre | : Business & Economics |
| ISBN | : 3030795411 |
This book provides an analysis of the process and outcomes of the tax reform, with a focus on progressivity, redistribution, and inequality. Between 1977 and 1986, Spain underwent a comprehensive tax reform which shaped its fiscal system until today. It was made in connection with the transition to democracy and indeed was understood as a fundamental part of the political change. The book situates the reform both within Spanish history and international trends in tax systems and connects it to the expansion of the welfare state and regional decentralization in Spain. The analysis reveals that the tax system failed to attain progressivity, and significant levels of fraud had a noticeable impact on inequality. Because of this, fiscal redistribution remained limited. In the new political economy of the second globalization, late democratic and fiscal transitioners were unable to emulate the path of the welfare state forerunners.
| Author | : Roy W. Bahl |
| Publisher | : |
| Total Pages | : 494 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : |
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
| Author | : Robert Carroll |
| Publisher | : Rowman & Littlefield |
| Total Pages | : 224 |
| Release | : 2012 |
| Genre | : Business & Economics |
| ISBN | : 0844743941 |
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
| Author | : Ms.Katherine Baer |
| Publisher | : International Monetary Fund |
| Total Pages | : 37 |
| Release | : 1997-03-01 |
| Genre | : Business & Economics |
| ISBN | : 1451980396 |
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
| Author | : Paul Ekins |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2011 |
| Genre | : Environmental impact charges |
| ISBN | : |
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 125 |
| Release | : 2020-09-03 |
| Genre | : |
| ISBN | : 9264338462 |
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
| Author | : Robert W. McGee |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 670 |
| Release | : 2008-08-25 |
| Genre | : Business & Economics |
| ISBN | : 9780387257112 |
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 651 |
| Release | : 2021-04-29 |
| Genre | : |
| ISBN | : 9264438181 |
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
| Author | : Joyce Y. Man |
| Publisher | : Lincoln Inst of Land Policy |
| Total Pages | : 283 |
| Release | : 2011 |
| Genre | : Business & Economics |
| ISBN | : 9781558442016 |
China's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the underlying imbalance between revenues and expenditures at the local level in China. This is a valuable resource for anyone interested in local fiscal issues in China.
