Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa:
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the "BIICS" countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2012
|
| Schriftenreihe: | OECD Taxation Working Papers
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the "BIICS" countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are not altogether surprising given that these countries also currently have lower tax-to-GDP ratios than the OECD average. However, the results suggest that, in the long-term, reforms will be necessary in most of the BIICS countries if the labour income base is to significantly contribute to funding the substantial increases in public expenditure, particularly on infrastructure and social insurance, that will inevitably come as these countries continue to grow |
| Beschreibung: | 1 Online-Ressource (39 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k8x9b1sw437-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047935859 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2012 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/5k8x9b1sw437-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061261246 | ||
| 035 | |a (OCoLC)1312705390 | ||
| 035 | |a (DE-599)BVBBV047935859 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Gandullia, Luca |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |c Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas |
| 246 | 1 | 3 | |a Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie |
| 264 | 1 | |a Paris |b OECD Publishing |c 2012 | |
| 300 | |a 1 Online-Ressource (39 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Taxation Working Papers | |
| 520 | |a This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the "BIICS" countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are not altogether surprising given that these countries also currently have lower tax-to-GDP ratios than the OECD average. However, the results suggest that, in the long-term, reforms will be necessary in most of the BIICS countries if the labour income base is to significantly contribute to funding the substantial increases in public expenditure, particularly on infrastructure and social insurance, that will inevitably come as these countries continue to grow | ||
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Brazil | |
| 650 | 4 | |a China, People's Republic | |
| 650 | 4 | |a India | |
| 650 | 4 | |a Indonesia | |
| 650 | 4 | |a South Africa | |
| 700 | 1 | |a Iacobone, Nicola |4 ctb | |
| 700 | 1 | |a Thomas, Alastair |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/5k8x9b1sw437-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033317352 | |
Datensatz im Suchindex
| _version_ | 1818806083791093760 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Gandullia, Luca |
| author2 | Iacobone, Nicola Thomas, Alastair |
| author2_role | ctb ctb |
| author2_variant | n i ni a t at |
| author_facet | Gandullia, Luca Iacobone, Nicola Thomas, Alastair |
| author_role | aut |
| author_sort | Gandullia, Luca |
| author_variant | l g lg |
| building | Verbundindex |
| bvnumber | BV047935859 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061261246 (OCoLC)1312705390 (DE-599)BVBBV047935859 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k8x9b1sw437-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047935859</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2012 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5k8x9b1sw437-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061261246</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312705390</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047935859</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Gandullia, Luca</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa</subfield><subfield code="c">Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (39 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Taxation Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the "BIICS" countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are not altogether surprising given that these countries also currently have lower tax-to-GDP ratios than the OECD average. However, the results suggest that, in the long-term, reforms will be necessary in most of the BIICS countries if the labour income base is to significantly contribute to funding the substantial increases in public expenditure, particularly on infrastructure and social insurance, that will inevitably come as these countries continue to grow</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Brazil</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">China, People's Republic</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">India</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Indonesia</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">South Africa</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Iacobone, Nicola</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Thomas, Alastair</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/5k8x9b1sw437-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033317352</subfield></datafield></record></collection> |
| id | DE-604.BV047935859 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:35:04Z |
| indexdate | 2024-12-18T19:04:08Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033317352 |
| oclc_num | 1312705390 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (39 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Taxation Working Papers |
| spelling | Gandullia, Luca Verfasser aut Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie Paris OECD Publishing 2012 1 Online-Ressource (39 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the "BIICS" countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are not altogether surprising given that these countries also currently have lower tax-to-GDP ratios than the OECD average. However, the results suggest that, in the long-term, reforms will be necessary in most of the BIICS countries if the labour income base is to significantly contribute to funding the substantial increases in public expenditure, particularly on infrastructure and social insurance, that will inevitably come as these countries continue to grow Taxation Brazil China, People's Republic India Indonesia South Africa Iacobone, Nicola ctb Thomas, Alastair ctb https://doi.org/10.1787/5k8x9b1sw437-en Verlag kostenfrei Volltext |
| spellingShingle | Gandullia, Luca Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Taxation Brazil China, People's Republic India Indonesia South Africa |
| title | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |
| title_alt | Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie |
| title_auth | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |
| title_exact_search | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |
| title_exact_search_txtP | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |
| title_full | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas |
| title_fullStr | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas |
| title_full_unstemmed | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Luca Gandullia, Nicola Iacobone and Alastair Thomas = Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie / Luca Gandullia, Nicola Iacobone et Alastair Thomas |
| title_short | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa |
| title_sort | modelling the tax burden on labour income in brazil china india indonesia and south africa |
| topic | Taxation Brazil China, People's Republic India Indonesia South Africa |
| topic_facet | Taxation Brazil China, People's Republic India Indonesia South Africa |
| url | https://doi.org/10.1787/5k8x9b1sw437-en |
| work_keys_str_mv | AT gandullialuca modellingthetaxburdenonlabourincomeinbrazilchinaindiaindonesiaandsouthafrica AT iacobonenicola modellingthetaxburdenonlabourincomeinbrazilchinaindiaindonesiaandsouthafrica AT thomasalastair modellingthetaxburdenonlabourincomeinbrazilchinaindiaindonesiaandsouthafrica AT gandullialuca modeliserlachargefiscalepesantsurlesrevenusdutravailenafriquedusudaubresilenchineenindeetenindonesie AT iacobonenicola modeliserlachargefiscalepesantsurlesrevenusdutravailenafriquedusudaubresilenchineenindeetenindonesie AT thomasalastair modeliserlachargefiscalepesantsurlesrevenusdutravailenafriquedusudaubresilenchineenindeetenindonesie |