Tax Buoyancy In Oecd Countries

Author : Vincent Belinga,Ms.Dora Benedek,Ruud A. de Mooij,Mr.John Norregaard
Publisher : International Monetary Fund
Page : 18 pages
File Size : 48,9 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 : 366 pages
File Size : 54,7 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 : 47,6 Mb
Release : 2023
Category : Electronic
ISBN : 9264478647

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Revenue Statistics 2023 by Anonim Pdf

Author : Mr.Paolo Dudine,João Tovar Jalles
Publisher : International Monetary Fund
Page : 33 pages
File Size : 55,7 Mb
Release : 2017-01-19
Category : Business & Economics
ISBN : 9781475569810

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How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel by Mr.Paolo Dudine,João Tovar Jalles Pdf

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980–2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and short-run buoyancies are not different from one; ii) long run tax buoyancy exceeds one in the case of CIT for advanced economies, PIT and SSC in emerging markets, and TGS for low income countries, iii) in advanced countries (emerging market economies) CIT (CIT and TGS) buoyancy is larger during contractions than during times of economic expansions; iv) both trade openness and human capital increase buoyancy while inflation and output volatility decrease it.

Author : Antoine Cornevin,Mr. Juan S Corrales,Juan Pablo Angel
Publisher : International Monetary Fund
Page : 72 pages
File Size : 45,7 Mb
Release : 2023-03-17
Category : Business & Economics
ISBN : 9798400238376

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A Deep Dive Into Tax Buoyancy: Comparing Estimation Techniques in a Large Heterogeneous Panel by Antoine Cornevin,Mr. Juan S Corrales,Juan Pablo Angel Pdf

This paper provides new empirical evidence on tax buoyancy (tax revenues responsiveness to changes in economic activity) over the period 1990-2020 using a large panel of 185 countries. This study compares short-term and long-term buoyancy coefficients for total tax revenues and different individual taxes by reviewing and contrasting a range of estimators. Our results broadly confirm the main body of the literature on long-term buoyancy hovering around one. We find evidence of lower estimates for short-term buoyancy relative to previous literature, suggesting a limited automatic stabilization power of taxes. As a robustness exercise, in addition to changes in tax rates, we introduce novel control variables for tax exemptions and bases to disentangle discretionary from automatic tax revenue changes. The marginal changes in the results when controlling for policy actions suggest that, on average, the economic cycle does not necessarily influence tax reforms.

Author : OECD
Publisher : OECD Publishing
Page : 200 pages
File Size : 50,8 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 : Ken Messere,Flip de Kam,Christopher John Heady
Publisher : Unknown
Page : 296 pages
File Size : 51,5 Mb
Release : 2003
Category : Business & Economics
ISBN : 0199241481

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Tax Policy by Ken Messere,Flip de Kam,Christopher John Heady Pdf

This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.

Author : OECD
Publisher : OECD Publishing
Page : 244 pages
File Size : 46,5 Mb
Release : 2010-01-05
Category : Electronic
ISBN : 9789264076907

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Tax Expenditures in OECD Countries by OECD Pdf

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Author : OECD
Publisher : OECD Publishing
Page : 169 pages
File Size : 52,6 Mb
Release : 2004-10-19
Category : Electronic
ISBN : 9789264016590

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OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries by OECD Pdf

This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.

Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 50,8 Mb
Release : 2001-11-29
Category : Electronic
ISBN : 9789264195615

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OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries by OECD Pdf

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.

Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 42,5 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085

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OECD Tax Policy Studies Tax Policy Reform and Economic Growth by OECD Pdf

This report investigates how tax structures can best be designed to support GDP per capita growth.

Author : OECD,Korea Institute of Public Finance
Publisher : OECD Publishing
Page : 152 pages
File Size : 48,5 Mb
Release : 2014-12-10
Category : Electronic
ISBN : 9789264224520

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OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries by OECD,Korea Institute of Public Finance Pdf

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

Author : OECD
Publisher : OECD Publishing
Page : 62 pages
File Size : 45,5 Mb
Release : 2002-01-16
Category : Electronic
ISBN : 9789264195530

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OECD Tax Policy Studies Fiscal Design Surveys across Levels of Government by OECD Pdf

The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...

Author : OECD
Publisher : OECD Publishing
Page : 357 pages
File Size : 49,7 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 : Mr.Vito Tanzi,Mr.Howell H. Zee
Publisher : International Monetary Fund
Page : 17 pages
File Size : 49,5 Mb
Release : 1998-03-01
Category : Business & Economics
ISBN : 9781451845426

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Taxation and the Household Saving Rate by Mr.Vito Tanzi,Mr.Howell H. Zee Pdf

This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from, it provides compelling and robust empirical evidence of a powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.