Options for Reforming the Spanish Tax System:
The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigi...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2000
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Online-Zugang: | kostenfrei |
| Zusammenfassung: | The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigidities, continues to inhibit job creation, and particularly job creation for the unskilled. Furthermore, certain tax privileges, in particular incentives favouring owner-occupied housing, and the multiplicity of tax rates and systems applying to business profits, hamper economic efficiency and/or weaken income redistribution. Also, while the territorial authorities' taxing powers have been increased considerably since 1997, they remain modest by comparison with their prerogatives as regards spending. The absence of adequate mechanism for controlling expenditure at the territorial level, plus the tax revenue guarantees extended to the regions by central government, could jeopardize ... |
| Beschreibung: | 1 Online-Ressource (63 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/406268363588 |
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| spelling | Joumard, Isabelle Verfasser aut Options for Reforming the Spanish Tax System Isabelle Joumard and Aristomene Varoudakis Paris OECD Publishing 2000 1 Online-Ressource (63 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigidities, continues to inhibit job creation, and particularly job creation for the unskilled. Furthermore, certain tax privileges, in particular incentives favouring owner-occupied housing, and the multiplicity of tax rates and systems applying to business profits, hamper economic efficiency and/or weaken income redistribution. Also, while the territorial authorities' taxing powers have been increased considerably since 1997, they remain modest by comparison with their prerogatives as regards spending. The absence of adequate mechanism for controlling expenditure at the territorial level, plus the tax revenue guarantees extended to the regions by central government, could jeopardize ... Economics Spain Varoudakis, Aristomene ctb https://doi.org/10.1787/406268363588 Verlag kostenfrei Volltext |
| spellingShingle | Joumard, Isabelle Options for Reforming the Spanish Tax System Economics Spain |
| 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_exact_search_txtP | Options for Reforming the Spanish Tax System |
| title_full | Options for Reforming the Spanish Tax System Isabelle Joumard and Aristomene Varoudakis |
| title_fullStr | Options for Reforming the Spanish Tax System Isabelle Joumard and Aristomene Varoudakis |
| title_full_unstemmed | Options for Reforming the Spanish Tax System Isabelle Joumard and Aristomene Varoudakis |
| title_short | Options for Reforming the Spanish Tax System |
| title_sort | options for reforming the spanish tax system |
| topic | Economics Spain |
| topic_facet | Economics Spain |
| url | https://doi.org/10.1787/406268363588 |
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