Revenue Statistics 2023 Tax Revenue Buoyancy In Oecd Countries

Author : OECD
Publisher : OECD Publishing
Page : 366 pages
File Size : 55,6 Mb
Release : 2023-12-06
Category : Electronic
ISBN : 9789264988637

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Revenue Statistics 2023 Tax Revenue Buoyancy in OECD Countries by OECD Pdf

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.

Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 55,7 Mb
Release : 2023
Category : Electronic
ISBN : 9264478647

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Revenue Statistics 2023 by Anonim Pdf

Author : Vincent Belinga,Ms.Dora Benedek,Ruud A. de Mooij,Mr.John Norregaard
Publisher : International Monetary Fund
Page : 18 pages
File Size : 52,6 Mb
Release : 2014-06-19
Category : Business & Economics
ISBN : 9781498305075

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Tax Buoyancy in OECD Countries by Vincent Belinga,Ms.Dora Benedek,Ruud A. de Mooij,Mr.John Norregaard Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 200 pages
File Size : 46,7 Mb
Release : 2019-12-05
Category : Electronic
ISBN : 9789264671591

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Revenue Statistics 2019 by OECD Pdf

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.

Author : OECD
Publisher : OECD Publishing
Page : 357 pages
File Size : 42,7 Mb
Release : 2021-12-06
Category : Electronic
ISBN : 9789264567351

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Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues by OECD Pdf

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

Author : OECD
Publisher : OECD Publishing
Page : 197 pages
File Size : 49,6 Mb
Release : 2023-07-25
Category : Electronic
ISBN : 9789264726659

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Revenue Statistics in Asia and the Pacific 2023 Strengthening Property Taxation in Asia by OECD Pdf

This annual publication compiles comparable tax revenue statistics for 30 economies. Additionally, it provides information on non-tax revenues for selected economies. This tenth edition of the report includes a special feature on strengthening property taxation in Asia.

Author : Aqib Aslam,Maria Delgado Coelho
Publisher : International Monetary Fund
Page : 50 pages
File Size : 50,7 Mb
Release : 2021-06-08
Category : Business & Economics
ISBN : 9781513561073

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A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by Aqib Aslam,Maria Delgado Coelho Pdf

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Author : OECD
Publisher : OECD Publishing
Page : 180 pages
File Size : 49,6 Mb
Release : 2017-11-23
Category : Electronic
ISBN : 9789264283183

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Revenue Statistics 2017 by OECD Pdf

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.

Author : OECD
Publisher : OECD Publishing
Page : 136 pages
File Size : 45,6 Mb
Release : 2018-11-29
Category : Electronic
ISBN : 9789264308091

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Revenue Statistics in Asian and Pacific Economies by OECD Pdf

The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the financial support of the European Union.

Author : OECD
Publisher : OECD Publishing
Page : 87 pages
File Size : 55,8 Mb
Release : 2023-11-21
Category : Electronic
ISBN : 9789264434998

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Corporate Tax Statistics 2023 by OECD Pdf

Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.

Author : Maria Delgado Coelho
Publisher : International Monetary Fund
Page : 46 pages
File Size : 55,6 Mb
Release : 2021-09-24
Category : Business & Economics
ISBN : 9781513596624

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Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by Maria Delgado Coelho Pdf

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Author : Organisation for Economic Co-operation and Development
Publisher : Unknown
Page : 274 pages
File Size : 45,9 Mb
Release : 1992
Category : Internal revenue
ISBN : UOM:35128000063709

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Revenue statistics of OECD member countries by Organisation for Economic Co-operation and Development Pdf

Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 53,7 Mb
Release : 2019-01-09
Category : Electronic
ISBN : 9264308784

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Revenue Statistics 2018 by OECD Pdf

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

Author : Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam
Publisher : International Monetary Fund
Page : 58 pages
File Size : 51,8 Mb
Release : 1997-09-01
Category : Business & Economics
ISBN : 9781451852943

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Tax Effort in Sub-Saharan Africa by Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam Pdf

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

Author : OECD
Publisher : OECD Publishing
Page : 124 pages
File Size : 53,6 Mb
Release : 2021-05-27
Category : Electronic
ISBN : 9789264555808

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OECD Economic Surveys: Spain 2021 by OECD Pdf

The Spanish economy entered a deep recession in 2020 due to the COVID-19 pandemic. A strong government response has protected jobs and firms. However, the crisis has exacerbated long-standing structural challenges, such as high unemployment, inequalities and regional disparities.