Tax Buoyancy in OECD Countries:
By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries; yet,...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2014
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 14/110 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have generally become better automatic stabilizers. Long-run buoyancy exceeds one in about half of the OECD countries, implying that GDP growth has helped improve structural fiscal deficit ratios. Corporate taxes are by far the most buoyant, while excises and property taxes are the least buoyant. For personal income taxes and social contributions, short- and long-run buoyancies have declined since the late 1980s and have, on average, become lower than one |
| Beschreibung: | 1 Online-Ressource (18 p) |
| ISBN: | 1498305075 9781498305075 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:35Z |
| indexdate | 2024-07-10T09:35:45Z |
| institution | BVB |
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| series2 | IMF Working Papers |
| spelling | Belinga, Vincent Verfasser aut Tax Buoyancy in OECD Countries Belinga, Vincent Washington, D.C International Monetary Fund 2014 1 Online-Ressource (18 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 14/110 By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have generally become better automatic stabilizers. Long-run buoyancy exceeds one in about half of the OECD countries, implying that GDP growth has helped improve structural fiscal deficit ratios. Corporate taxes are by far the most buoyant, while excises and property taxes are the least buoyant. For personal income taxes and social contributions, short- and long-run buoyancies have declined since the late 1980s and have, on average, become lower than one Online-Ausg Benedek, Dora Sonstige oth Mooij, Ruud A. de Sonstige oth Norregaard, John Sonstige oth http://elibrary.imf.org/view/IMF001/21422-9781498305075/21422-9781498305075/21422-9781498305075.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Belinga, Vincent Tax Buoyancy in OECD Countries |
| title | Tax Buoyancy in OECD Countries |
| title_auth | Tax Buoyancy in OECD Countries |
| title_exact_search | Tax Buoyancy in OECD Countries |
| title_exact_search_txtP | Tax Buoyancy in OECD Countries |
| title_full | Tax Buoyancy in OECD Countries Belinga, Vincent |
| title_fullStr | Tax Buoyancy in OECD Countries Belinga, Vincent |
| title_full_unstemmed | Tax Buoyancy in OECD Countries Belinga, Vincent |
| title_short | Tax Buoyancy in OECD Countries |
| title_sort | tax buoyancy in oecd countries |
| url | http://elibrary.imf.org/view/IMF001/21422-9781498305075/21422-9781498305075/21422-9781498305075.xml |
| work_keys_str_mv | AT belingavincent taxbuoyancyinoecdcountries AT benedekdora taxbuoyancyinoecdcountries AT mooijruudade taxbuoyancyinoecdcountries AT norregaardjohn taxbuoyancyinoecdcountries |