Increasing Efficiency and Reducing Complexity in the Tax System in the United States:
There are only a few OECD Member countries with a lower tax take than the United States. Nonetheless there are a number of improvements that could help reduce the distortions that taxation creates in the economy and so boost long-run economic performance. The most noticeable gains could come from re...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2001
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| Schriftenreihe: | OECD Economics Department Working Papers
no.313 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | There are only a few OECD Member countries with a lower tax take than the United States. Nonetheless there are a number of improvements that could help reduce the distortions that taxation creates in the economy and so boost long-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are not always allocated to the area where they have the highest return, as there are large variations in the tax on capital income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of capital income favours present over future consumption with a negative impact on savings and capital accumulation. In the past, a number of proposals have been made to reduce the tax burden on saving, by replacing the income tax with a consumption tax. While in many ways this would be the best approach, it is would represent a major change in a system that has evolved gradually ... |
| Beschreibung: | 1 Online-Ressource (81 p.) 21 x 29.7cm. |
| DOI: | 10.1787/641187737504 |
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| spelling | Herd, Richard VerfasserIn aut Increasing Efficiency and Reducing Complexity in the Tax System in the United States Richard, Herd and Chiara, Bronchi = Vers une fiscalite plus efficiente et moins complexe / Richard, Herd et Chiara, Bronchi Vers une fiscalite plus efficiente et moins complexe Paris OECD Publishing 2001 1 Online-Ressource (81 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.313 There are only a few OECD Member countries with a lower tax take than the United States. Nonetheless there are a number of improvements that could help reduce the distortions that taxation creates in the economy and so boost long-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are not always allocated to the area where they have the highest return, as there are large variations in the tax on capital income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of capital income favours present over future consumption with a negative impact on savings and capital accumulation. In the past, a number of proposals have been made to reduce the tax burden on saving, by replacing the income tax with a consumption tax. While in many ways this would be the best approach, it is would represent a major change in a system that has evolved gradually ... Economics United States Bronchi, Chiara MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/641187737504 Volltext |
| spellingShingle | Herd, Richard Increasing Efficiency and Reducing Complexity in the Tax System in the United States Economics United States |
| title | Increasing Efficiency and Reducing Complexity in the Tax System in the United States |
| title_alt | Vers une fiscalite plus efficiente et moins complexe |
| title_auth | Increasing Efficiency and Reducing Complexity in the Tax System in the United States |
| title_exact_search | Increasing Efficiency and Reducing Complexity in the Tax System in the United States |
| title_full | Increasing Efficiency and Reducing Complexity in the Tax System in the United States Richard, Herd and Chiara, Bronchi = Vers une fiscalite plus efficiente et moins complexe / Richard, Herd et Chiara, Bronchi |
| title_fullStr | Increasing Efficiency and Reducing Complexity in the Tax System in the United States Richard, Herd and Chiara, Bronchi = Vers une fiscalite plus efficiente et moins complexe / Richard, Herd et Chiara, Bronchi |
| title_full_unstemmed | Increasing Efficiency and Reducing Complexity in the Tax System in the United States Richard, Herd and Chiara, Bronchi = Vers une fiscalite plus efficiente et moins complexe / Richard, Herd et Chiara, Bronchi |
| title_short | Increasing Efficiency and Reducing Complexity in the Tax System in the United States |
| title_sort | increasing efficiency and reducing complexity in the tax system in the united states |
| topic | Economics United States |
| topic_facet | Economics United States |
| url | https://doi.org/10.1787/641187737504 |
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