Tax policy in OECD countries: choices and conflicts
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| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
Amsterdam
IBFD Publ. BV
1993
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 510 S. graph. Darst. |
| ISBN: | 9070125641 |
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| adam_text | CONTENTS
CONTENTS
a more detailed breakdown of contents is provided at the beginning of most chapters)
PREFACE 3
CONTENTS 5
LIST OF TABLES 11
LIST OF CHARTS 17
INTRODUCTION 21
PARTI
TAX DEVELOPMENTS IN
OECD COUNTRIES BETWEEN
1965 AND 1992 25
Chapter 1
An introduction to the recent
wave of tax reforms 27
A. Summary of longer term developments 27
B. Problems addressed since the
mid eighties 30
C. Conflicting objectives 33
D. Political problems in implementing
tax reform 35
E. Constraints on radical tax reform 36
F. Solutions adopted during the eighties 38
G. Possible tax reform for the nineties 39
5
Chapter 2
A first general survey of tax revenue
developments in OECD countries 43
A. Introduction 44
B. Some generalisations 46
C. Some explanatory factors 51
D. Fishing expeditions 54
E. Limitations on international comparisons 59
Chapter 3
Tax levels and tax structures
in 1989 and changes since 1965 65
A. Tax levels and structures in 1989 65
B. Developments in total tax ratios between
1965 and 1989 71
C. Developments in the tax ratios of the main
revenue sources between 1965 and 1989 81
D. Developments in the tax mix between 1965
and 1989 87
E. Postscript: total tax ratios in 1990 and
estimates for 1991 91
Chapter 4
Some country comparisons of tax revenue
developments between 1965 and 1989 95
A. Introduction 95
B. The five non European OECD countries plus
Switzerland 96
C. Five Southern European countries: France,
Greece, Italy, Portugal and Spain 96
D. The five OECD countries with the highest
total tax ratios: Belgium, Denmark,
the Netherlands, Norway and Sweden 98
E. Two disparate European countries:
Germany and Ireland 99
F. The United Kingdom: a special case 100
G. Summary 102
H. Charts illustrating countries tax structures 102
PART II
SOME ANALYTICAL
AND POLICY ISSUES 107
Chapter 5
Irrationalities 109
A. Summary 109
B. Systematic ambiguity 110
C. Newspeak ambiguity and persuasive definitions 111
D. Arbitrary ambiguity 113
E. The relevance of tax shifting 113
F. Tax illusions 113
Chapter 6
Tax policy and public sector developments 115
A. Introduction and summary 115
B. Higher government spending versus lower taxes 117
C. Tax expenditures versus direct expenditures 126
Chapter 7
Some economic and social issues 133
A. Summary 134
B. Taxation and household savings 136
C. Taxation and income distribution 139
D. Taxation and energy policy 145
E. Taxation and the environment 154
F. The taxation of small to medium enterprises 165
Chapter 8
Financing social security benefits 167
A. Introduction 168
B. The compulsory social insurance versus the
income support approach 170
C. Arguments for and against earmarking
revenues and taxing payroll 174
D. Policy choices under earmarked payroll taxes 177
E. Country practices 179
7
3
Chapter 9
Financing sub central government
expenditure 185
A. Introduction 186
B. Fiscal federalism: the agency versus the
local autonomy approach 187
C. The various ways of financing state and
local government expenditures 190
D. The assignment of taxes between different
levels of government 197
E. A survey of existing state and local taxes 200
F. An evaluation of taxes used for financing
state and local expenditure 210
PART III
THE DESIGN AND REFORM OF
PARTICULAR TAXES 213
Chapter 10
The personal income tax 215
A. Introduction and overview 216
B. The mechanisms of the personal
income tax 223
C. The income tax base 227
D. The income tax schedule 237
E. Work supply and family taxation 248
F. The 18 comparative tables 263
Chapter 11
Taxes on the net wealth, capital transfers
and capital gains of individuals 289
A. Summary 290
B. Net wealth taxes 296
C. Capital transfer taxes 302
D. Capital gains taxes 312
Chapter 12
Corporation income taxes and
other taxes on business 323
A. Summary 324
B. The tax base 332
C. Tax rates 338
D. The taxation of distributed profits 342
E. Taxes on business other than corporation
income tax 363
Chapter 13
Consumption Taxation 367
A. Introduction 368
B. The choice of VAT as a general consumption tax 375
C. Policy options under VAT 394
D. The major excises 415
Chapter 14
Recurrent taxes on immovable property 427
A. Introduction 427
B. The tax base and coverage 429
C. Economic and social issues 434
APPENDIX 443
A. Glossary of terms and expressions 447
B. Annex to Chapter 2E
on methodology and limitations 453
C. Annex to Chapter 6C on defining
and measuring tax expenditures 465
D. Annex to Chapter 12D on
terminological aspects of the taxation
of distributed profits 469
E. Bibliography 473
F. Name index 495
G. Subject index 499
9
LIST OF TABLES
Table 1.1: Personal income tax changes and proposals between 1986
and 1992 relating to base and rate schedule 41
Table 1.2: Corporate income tax changes and proposals between 1986
and 1992 relating to base and rate schedule 42
Table 2.1: The OECD classification of taxes 45
Table 2.2: Receipts from total taxes and the main taxes as a percentage
of GDP at market prices, 1965,75, 82, 89 48
Table 2.3: Receipts from particular taxes as a percentage of total tax
receipts, 1965,75, 82, 89 50
Table 2.4: Receipts from taxes on goods and services as a percentage
of total private consumption and GDP at market prices,
1965 and 1985 62
Table 2.5: Some adjustment of tax levels for 1982 63
Table 3.1: Deviations from average total tax ratios in 1989 68
Table 3.2: Exceptionally high and low tax ratios in 1989 69
Table 3.3: Exceptionally high and low sources of revenue in 1989 70
Table 3.4: Total tax ratios 1965 89 71
Table 3.5: Amount and timing of highest tax ratio until 1989 74
Table 3.6: Convergence and divergence of total tax ratios 76
Table 3.7: Tax buoyancy and marginal tax ratios 1965 89,1975 89,
1985 89 79
Table 3.8: Summary table of convergence and divergence of
particular tax ratios between various countries and over
various periods 85
Table 3.9: Summary of long term, medium term and short term
convergence and divergence of particular tax ratios 86
LIST OF TABLES
Table 3.10: Largest shifts in tax levels, 1965 89,1975 89, 1982 89 87
Table 3.11: Changes in the unweighted OECD average of particular tax
shares in total tax revenues, 1965,1975,1982, 1989 89
Table 3.12: Largest shifts in tax structures, 1965 89,1975 89,
1982 89 90
Table 3.13: Total tax ratios, 1987 1991 with revisions for 1987
to 1989 92
Table 6.1: Trends in general government net lending in selected
OECD countries, 1960 1982 121
Table 6.2: General government financial balances, 1986 1993 122
Table 6.3: Table of contents of Taxpayers rights and obligations
(OECD 1990) 125
Table 6.4: A brief overview of tax relief and expenditure accounts in
selected countries 132
Table 7.1: Private and government net saving as a percentage of GDP,
1976 1980 and 1981 1985 135
Table 7.2: The distribution of taxpayers over the income tax
schedule 144
Table 7.3: Percentage of taxes in gasoline prices, 1978 1991 146
Table 7.4: Percentage of taxes in automotive diesel oil prices,
1978 1991 147
Table 7.5: Implicit carbon excise, 1988 161
Table 7.6: The mechanical effect of a tax per ton of carbon on
energy prices, 1988 162
Table 8.1: Simplified summary of rates of social security contributions
in 13 countries with traditional schedular systems, 1989 183
Table 9.1: A ranking of sources by the degree of fiscal autonomy
normally provided to state and local government 187
Table 9.2: Revenues received by state and local government 193
Table 9.3: The share of tax revenues allocated to different levels of
government, 1955, 1975, 1980, 1989 194
Table 9.4: Tax revenues of the main state and local taxes as a
percentage of total tax revenues of these levels of
government, 1975, 1980, 1989 195
n
Table 9.5: Discretion of state and local governments over the
property tax base 203
Table 9.6: Administrative responsibilities of different levels of
governments under property taxes 204
Table 9.7: Features of state and local government personal income
taxes, 1990 205
Table 9.8: Relative importance of state and local income taxes, 1980
and 1988 206
Table 10.1: Summary of income subject to tax in OECD countries 263
Table 10.2: Tax units for earned and unearned income, 1992, and
changes since 1970 266
Table 10.3: Methods of giving standard basic reliefs, 1990 267
Table 10.4: Methods of giving standard reliefs for marriage and
children, 1990 268
Table 10.5: Standard reliefs (basic, marriage and children) under
individual taxation, 1990 269
Table 10.6: Standard reliefs (basic, marriage and children) under
joint taxation, 1990 271
Table 10.7: Other standard reliefs, 1990 272
Table 10.8: The deductibility of interest payments, 1990 274
Table 10.9: Main non standard reliefs (other than deductibility of interest
payments), 1990 275
Table 10.10: Reliefs for specific sources of income, 1990 276
Table 10.11: The tax treatment of certain fringe benefits, 1986 278
Table 10.12: The tax treatment of pension and life insurance
contributions, 1989 279
Table 10.13: The tax treatment of income in respect of owner occupied
property, 1989 281
Table 10.14: Main non standard tax reliefs (including work related
expenses) received by an APW, 1987 1990 282
Table 10.15: Rate schedules of central government income tax, 1975,
1985 and 1992 285
Table 10.16: Statutory and effective average tax rates at the level of an
average production worker (APW) earnings: married
couple with two children, 1989 286
Table 10.17: Indexation of rate schedules and/or reliefs, 1978 1990 287
Table 10.18: Income tax and social security contributions
paid in April 1985 and 1990 by an APW 288
LIST OF TABLES .
Table 11.1: Receipts from capital taxes on individuals as a percentage
of total tax revenues, 1965,1975, 1982 292
Table 11.2: Forms of capital and capital gains taxation in OECD
countries, first introduced and at 1 January 1990 293
Table 11.3: Rates and thresholds of net wealth taxes 1976,
1986,1991 300
Table 11.4: The net wealth tax base, April 1986 301
Table 11.5: Rates and thresholds of death and gift taxes in countries
with estate taxes, 1976 to 1986 307
Table 11.6: Rates and thresholds in countries with inheritance taxes,
January 1976 and April 1986 308
Table 11.7: Gift taxes in countries with inheritance taxes,
April 1986 311
Table 11.8: Rates and thresholds of capital gains taxes, at
1 January 1990 317
Table 11.9: Capital gains tax treatment regarding death and gifts,
April 1986 319
Table 11.10: Summary of capital gains tax treatment of some specific
assets, April 1986 321
Table 12.1: Corporate income tax changes and proposals between 1986
and 1992 relating to base and rate schedule 329
Table 12.2: Corporation tax collection lags, January 1991 333
Table 12.3: The treatment of corporate capital gains, January 1991 334
Table 12.4: Depreciation systems, January 1991 336
Table 12.5: Statutory corporation tax rates, at 1 January 1991 339
Table 12.6: Changes in the rate structure of corporate income tax of
central government between 1986 and 1991 341
Table 12.7: A classification of the tax treatment of distributed profits
at central government level, January 1992 345
Table 12.8: Country changes in the taxation of distributed profits, 1962
to 1991 346
Table 12.9: Corporation tax rates compared to personal income tax
rates on dividends and interest 347
Table 12.10: Comparison of a possible dividend deduction and partial
imputation system 356
Table 12.11: Summary of certain features of imputation systems for
corporation tax paid, at 1 January 1991 360
Table 12.12: A comparison of imputation systems with three
non existent systems 364
14
Table 13.1: General consumption tax systems, at 1 January 1967
and 1992 369
Table 13.2: Classification of consumption taxes and their revenue
importance, 1989 371
Table 13.3: A summary of possible types of VAT systems 377
Table 13.4: Illustration of RST and VAT collection mechanisms and
revenue flows to the government 380
Table 13.5: The revenue buoyancy of VAT compared to that of other
general consumption taxes, 1975, 1985 and 1989 387
Table 13.6: Development of standard rates of tax in first
generation VAT countries 390
Table 13.7: VAT rates in OECD countries, April 1992 395
Table 13.8: VAT treatment of merit goods and services, at
1 January 1991 397
Table 13.9: Products subject to separate excises and/or higher rates of
general consumption tax, at 1 January 1991 400
Table 13.10: VAT treatment of selected services, January 1991 403
Table 13.11: VAT treatment of financial services and insurance and
reinsurance, January 1987 404
Table 13.12: VAT treatment of supplies of land and buildings,
January 1987 406
Table 13.13: VAT treatment of second hand goods, January 1987 408
Table 13.14: Small scale trader and retailer concessions,
January 1987 410
Table 13.15: Concessions providing relief from registration,
January 1987 411
Table 13.16: Methods of apportioning inputs used for exempt purposes,
January 1987 413
Table 13.17: Valuation of supplies for private use, January 1987 414
Table 13.18: The relative importance of the major excises on drinking,
smoking and motoring, 1985 417
Table 13.19: Changes in reliance on revenues from the major excises,
1965 1985 420
Table 13.20: Receipts from excises on alcoholic drinks and tobacco
products as a percentage of total tax receipts, 1965 88 421
Table 13.21: Approximate total tax burden on alcoholic beverages as a
percentage of retail price for home consumption 423
Table 13.22: Taxation of popular cigarettes as a percentage of tax
inclusive retail price 424
15
LIST OF TABLES
Table 14.1: Receipts from taxes on immovable property as a
percentage of total tax receipts, 1965,1975, 1982, 1989 430
Table 14.2: The base and coverage of recurrent taxes on immovable
property 433
Table 14.3: Exemptions and concessions for some specific assets 438
Table 14.4: Country provisions and practices affecting the fairness of
taxes on immovable property 441
LIST OF CHARTS
Chart 2.1: Presence of some correlation between personal and corporate
income tax share and GDP per capita, 1989 55
Chart 2.2: Absence of correlation between total tax ratios and GDP
per capita, 1989 56
Chart 2.3: Presence of negative correlation between personal income
tax and social security ratios, 1989 56
Chart 2.4: Presence of positive correlation between general and
selective consumption tax ratios, 1989 57
Chart 2.5: Presence of some positive correlation between income and
profits taxes ratios and total tax ratios, 1989 57
Chart 2.6: Presence of some positive correlation between social
security ratios and total tax ratios, 1989 58
Chart 2.7: Presence of some positive correlation between consumption
tax ratios and total tax ratios, 1989 58
Chart 3.1: Total tax revenue as a percentage of GDP, 1989 66
Chart 3.2: Tax structures according to main headings of OECD
classification, 1989 66
Chart 3.3: Unweighted average of main tax ratios, 1989 67
Chart 3.4: Unweighted average of main tax shares in total tax
receipts, 1989 67
Chart 3.5: Unweighted total tax ratios of the 24 OECD countries
between 1965 and 1989 75
Chart 3.6: Unweighted average of the tax ratios of the main revenue
sources between 1965 and 1989 82
Chart 3.7: Unweighted average of receipts from the main revenue
sources to total tax receipts between 1965 and 1989 88
17
LIST OF CHARTS
Chart 4.1: Political events as a partial explanation of changes in total
tax ratios in Greece, Portugal and Spain, 1965 83 97
Chart 4.2: United Kingdom total tax and personal income tax ratios
correlated with changes of government 101
Chart 4.3: Tax structures in OECD countries between
1965 and 1989 103
Chart 7.1: The effect of direct tax and benefit changes between 1979
and 1988 in the United Kingdom 141
Chart 7.2: Gasoline prices and taxes, 1978 and 1986 149
Chart 7.3: Automotive diesel oil prices and taxes, 1978 and 1986 150
Chart 7.4: Gasoline prices and taxes, end 1991 151
Chart 7.5: Carbon emissions per head in EC countries, Japan and the
United States (latest year) 163
Chart 7.6: Source of carbon emissions in EC countries, Japan and the
United States (latest year) 163
Chart 8.1: Revenue structure and development of general public
pension schemes in OECD countries 171
Chart 10.1: Personal income tax revenues as a percentage of total tax
revenues and GDP, 1989 218
Chart 10.2: The unweighted OECD personal income tax ratio
and share, 1955 89 218
Chart 10.3: Non standard income tax allowances as a percentage of
income subject to tax 230
Chart 10.4: OECD rate schedules converted by purchasing power
parities, 1988 240
Chart 10.5: Top rate of central government income tax, 1986
and 1992 242
Chart 10.6: Income tax paid by a married APW with two children
as a percentage of gross earnings, 1987, 1989
and 1990. 247
Chart 10.7: Income tax plus employees social security contributions
paid by a married APW with two children as a percentage of
gross earnings, 1987,1989 and 1990. 247
Chart 13.1: Standard rates of VAT, in starting year and April 1992 389
Chart 13.2: Consumption of tobacco per head, 1979 to 87 418
19
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| id | DE-604.BV011658905 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:13:35Z |
| institution | BVB |
| isbn | 9070125641 |
| language | English |
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| publisher | IBFD Publ. BV |
| record_format | marc |
| spelling | Messere, Kenneth C. Verfasser aut Tax policy in OECD countries choices and conflicts K. C. Messere Amsterdam IBFD Publ. BV 1993 510 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier OECD (DE-588)5157-3 gnd rswk-swf Belastingen gtt Steuer Taxation Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf OECD (DE-588)5157-3 b Mitgliedsstaaten (DE-588)4170174-4 s Steuerpolitik (DE-588)4057447-7 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007860046&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Messere, Kenneth C. Tax policy in OECD countries choices and conflicts OECD (DE-588)5157-3 gnd Belastingen gtt Steuer Taxation Steuerpolitik (DE-588)4057447-7 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4057447-7 (DE-588)4170174-4 |
| title | Tax policy in OECD countries choices and conflicts |
| title_auth | Tax policy in OECD countries choices and conflicts |
| title_exact_search | Tax policy in OECD countries choices and conflicts |
| title_full | Tax policy in OECD countries choices and conflicts K. C. Messere |
| title_fullStr | Tax policy in OECD countries choices and conflicts K. C. Messere |
| title_full_unstemmed | Tax policy in OECD countries choices and conflicts K. C. Messere |
| title_short | Tax policy in OECD countries |
| title_sort | tax policy in oecd countries choices and conflicts |
| title_sub | choices and conflicts |
| topic | OECD (DE-588)5157-3 gnd Belastingen gtt Steuer Taxation Steuerpolitik (DE-588)4057447-7 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
| topic_facet | OECD Belastingen Steuer Taxation Steuerpolitik Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007860046&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT messerekennethc taxpolicyinoecdcountrieschoicesandconflicts |