Tax policy reform and economic growth:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
Organisation for Economic Co-Operation and Development
2010
|
| Schriftenreihe: | OECD tax policy studies
20 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 152 S. graph. Darst. |
| ISBN: | 9789264091078 9789264091085 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | TABLE
OF
CONTENTS
Table of Contents
Executive Summary
......................................................... 9
Parti
Taxation and Economic Growth Recommendations
and Reforms in
OECD
Countries
Chapter
1.
Growth-oriented Tax Policy Reform Recommendations
................ 17
1.1.
Broad policy options for reforming the overall tax mix
................... 20
1.2.
Possible avenues for tax reforms to enhance the performance
of labour utilisation, investment and productivity
....................... 23
Notes
.................................................................. 24
Chapter
2.
How Do Trends in the Composition of Tax Receipts and in Tax Rates
Compare with the Tax and Growth Recommendations?
.............. 25
2.1.
The level of taxation
................................................... 26
2.2.
The tax mix
........................................................ 27
Notes
.................................................................. 44
Partii
Making Growth-oriented Tax Reforms Happen
Chapter
3.
Obstacles to Fundamental Tax Reforms
.............................. 47
3.1.
Obstacles to fundamental tax reforms: issues of tax policy design
......... 48
3.2.
Tax administration issues
............................................ 57
3.3.
Political economy and institutional factors
............................. 57
Notes
.................................................................. 62
Chapter
4.
Strategies for Successfully Implementing Growth-oriented
Tax Reforms
...................................................... 63
4.1.
A clear strategic vision and solid tax policy analysis
..................... 64
4.2.
Framing tax policy debates when equity issues arise
...................... 65
4.3.
Advancing reform and ex ante constraints
.............................. 65
4.4.
Ex post evaluation and international dialogue
........................... 67
4.5.
The proper timing of reform
.......................................... 68
4.6.
Bundling reforms into comprehensive packages
....................... 68
4.7.
Incremental growth-oriented tax reform approaches
..................... 71
4.8.
Transitional arrangements
........................................... 73
TAX POLICY REFORM AND ECONOMIC GROWTH
O OECD
2010
TABLE
OF
CONTENTS
4.9.
The quality of the institutions charged with reform design
and implementation
................................................. 73
4.10.
Communication and the transparency of tax reform processes
............ 74
4.11.
Co-ordination of reform across levels of government
..................... 76
4.12.
Strong leadership
................................................... 78
Notes
..................................................................
80
Portili
Further Analysis of the Tax and Growth
Tax Policy Recommendations
Chapter
5.
Tax Design Considerations
......................................... 83
5.1.
Tax base broadening uersus the use of tax expenditures
.................. 84
5.2.
VAT base broadening
................................................ 87
5.3.
Recurrent taxes on immovable property
................................ 92
5.4.
Corporate income tax reform strategies
................................ 94
5.5.
Personal income tax reform strategies
................................. 98
Notes
.................................................................. 99
Chapter
6.
Taxation, Economic Growth and Sustainable Tax Revenues
............101
6.1.
Implemented tax reforms during and after the crisis
.....................102
6.2.
The tax and growth recommendations are unchanged
................... 103
References
.................................................................. 105
Annex A. The
2010
Tax Reform Process in Denmark
..............................
Ill
Annex B. The
OECD
Tax and Growth Study
...................................... 114
Tables
2.1.
Revenue shares of the major taxes in the
OECD
area
...................... 28
2.2.
The evolution of standard value-added tax rates
......................... 30
2.3.
Taxation of residential property,
2002................................... 33
2.4.
Taxes on capital income at the household level in selected
OECD
countries
(2004/2005)................................................. 41
2.5.
Standard and reduced (targeted) corporate income tax rate
for small businesses
(2010)............................................ 42
B.I. Estimated effects of labour taxes on TFP: Industry-level
................... 147
B.2. Estimated effects of corporate taxes on investment: Firm-level
............. 148
B.3. Estimated effects of corporate taxes on investment: Industry-level
.......... 149
B.4. Estimated effects of corporate taxes on TFP: Firm-level
....................150
B.5. Estimated effects of corporate taxes on TFP: Industry-level
................ 151
B.6. Estimated cross-country effects of the tax mix on long-run GDP per capita
... 152
Figures
2.1.
Tax-to-GDP ratios in the
OECD
area,
1975-2008........................... 26
2.2.
Composition of tax revenues,
2007...................................... 28
TAX POLICY REFORM AND ECONOMIC GROWTH
β
OECD
2010
TABLE
OF
CONTENTS
2.3.
Changes
in the direct-indirect tax mix over time
......................... 29
2.4.
Changes in the indirect tax revenue mix
................................ 31
2.5.
Revenues from environmentally-related taxes
........................... 31
2.6.
The evolution of property taxes in the
OECD
............................. 32
2.7.
Top statutory personal income tax rates on wage income
.................. 34
2.8.
Average income tax for a single production worker at average earnings
..... 34
2.9.
Statutory income progressivity for single individuals at average earnings
.... 35
2.10.
Tax wedge for single individuals at average earnings
...................... 37
2.11.
Income threshold where the top statutory PIT rate is levied
(2000
and
2009).. 38
2.12.
Statutory corporate income tax rates
................................... 39
2.13.
Overall statutory rates on dividend income
(2000
and
2010)................ 39
2.14.
Tax subsidies for one USD of research and development in
OECD
countries
.. 43
B.I. Taxes affect the determinants of growth
................................ 115
B.2. Tax matrix
.......................................................... 141
TAX POLICy REFORM AND ECONOMIC GROWTH
β
OECD
2010
|
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| id | DE-604.BV036953665 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:51:26Z |
| institution | BVB |
| isbn | 9789264091078 9789264091085 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020868668 |
| oclc_num | 711801717 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM DE-355 DE-BY-UBR |
| owner_facet | DE-M382 DE-19 DE-BY-UBM DE-355 DE-BY-UBR |
| physical | 152 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Organisation for Economic Co-Operation and Development |
| record_format | marc |
| series | OECD tax policy studies |
| series2 | OECD tax policy studies |
| spelling | Tax policy reform and economic growth Paris Organisation for Economic Co-Operation and Development 2010 152 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier OECD tax policy studies 20 OECD (DE-588)5157-3 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Wirtschaftswachstum (DE-588)4066527-6 gnd rswk-swf OECD (DE-588)5157-3 b Steuer (DE-588)4057399-0 s Steuerpolitik (DE-588)4057447-7 s Wirtschaftswachstum (DE-588)4066527-6 s b DE-604 OECD tax policy studies 20 (DE-604)BV012878862 20 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020868668&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax policy reform and economic growth OECD tax policy studies OECD (DE-588)5157-3 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4057399-0 (DE-588)4057447-7 (DE-588)4066527-6 |
| title | Tax policy reform and economic growth |
| title_auth | Tax policy reform and economic growth |
| title_exact_search | Tax policy reform and economic growth |
| title_full | Tax policy reform and economic growth |
| title_fullStr | Tax policy reform and economic growth |
| title_full_unstemmed | Tax policy reform and economic growth |
| title_short | Tax policy reform and economic growth |
| title_sort | tax policy reform and economic growth |
| topic | OECD (DE-588)5157-3 gnd Steuer (DE-588)4057399-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd |
| topic_facet | OECD Steuer Steuerpolitik Wirtschaftswachstum |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020868668&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012878862 |