Options for reforming the Spanish tax system:
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| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
2000
|
| Schriftenreihe: | OECD working papers
8,33 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 61 S. graph. Darst. |
Internformat
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| 245 | 1 | 0 | |a Options for reforming the Spanish tax system |c by Isabelle Joumard and Aristomène Varoudakis |
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Datensatz im Suchindex
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| adam_text | ECO/WKP(2000)22
TABLE OF CONTENTS
OPTIONS FOR REFORMING THE SPANISH TAX SYSTEM 5
Forces shaping tax policy... 5
Spending pressures were subdued in the 1990s, but will rise again 5
Tax reforms have aimed at boosting growth..., 6
The devolution of revenue raising powers has lagged the rapid decentralisation of spending
competencies ; . 8
Main issues for strengthening the tax system 11
The complexity of tax laws: tax administration and compliance 11
Taxation and labour market performance 14
Non neutralities still exist in the taxation of savings : 20
Investment, entrepreneurship and the tax system..... 24
Income redistribution and the tax system 32
Fiscal federalism : 35
Main options for reform 46
Reconsider the cost effectiveness of existing tax preferences versus structural reforms 46
Reduce the tax burden on labour income 48
Improve the neutrality of the tax system , 49
Strengthen fiscal decentralisation............ :...... 52
BIBLIOGRAPHY : 55
GLOSSARY OF ACRONYMS : 58
ANNEX I SMEs AND SELF EMPLOYED: SPECIAL TAX REGIMES.. 59
ANNEX II SHIFTING THE TAX MIX: PROPERTIES OF MODEL BASED SIMULATIONS 60
ANNEX III IMPLEMENTING A SYSTEM OF TRADABLE DEFICIT PERMITS 61
Boxes
Box 1. Main features of the 1995 corporate income tax reform and other measures affecting
entrepreneurial activities • 9
Box 2. Main objectives of the 1991 and 1998 personal income tax reforms 13
Box 3. The OECD s work on harmful tax practices 30
Box 4. Borrowing constraints for regional and local administrations 36
Box 5. The economic agreement between the Spanish State and the Basque Country 37
Box 6. The financing of regional governments under the so called common regime 39
Box 7. Sharing corporate income tax revenues between the Basque Country and the central government43
Box 8. Synopsis of options for reforming the tax system 47
3
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| author | Joumard, Isabelle Varoudakis, Aristomène A. ca. 20./21. Jh |
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| author_sort | Joumard, Isabelle |
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| indexdate | 2024-07-09T19:12:45Z |
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| language | English |
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| spelling | Joumard, Isabelle Verfasser aut Options for reforming the Spanish tax system by Isabelle Joumard and Aristomène Varoudakis Paris OECD 2000 61 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier OECD working papers 8,33 Working papers / Organisation for Economic Co-operation and Development, Economics Department 249 Steuerreform / Steuerpolitik / Spanien Varoudakis, Aristomène A. ca. 20./21. Jh. Verfasser (DE-588)17082389X aut Organisation for Economic Co-operation and Development, Economics Department Working papers 249 (DE-604)BV008310407 249 OECD working papers 8,33 (DE-604)BV010346216 8,33 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010268168&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Joumard, Isabelle Varoudakis, Aristomène A. ca. 20./21. Jh Options for reforming the Spanish tax system OECD working papers Steuerreform / Steuerpolitik / Spanien |
| title | Options for reforming the Spanish tax system |
| title_auth | Options for reforming the Spanish tax system |
| title_exact_search | Options for reforming the Spanish tax system |
| title_full | Options for reforming the Spanish tax system by Isabelle Joumard and Aristomène Varoudakis |
| title_fullStr | Options for reforming the Spanish tax system by Isabelle Joumard and Aristomène Varoudakis |
| title_full_unstemmed | Options for reforming the Spanish tax system by Isabelle Joumard and Aristomène Varoudakis |
| title_short | Options for reforming the Spanish tax system |
| title_sort | options for reforming the spanish tax system |
| topic | Steuerreform / Steuerpolitik / Spanien |
| topic_facet | Steuerreform / Steuerpolitik / Spanien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010268168&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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