The Distributional Effects Of Consumption Taxes In Oecd Countries
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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.
The Distributional Effects of Indirect Taxes by John Creedy,Cath Sleeman Pdf
This book develops a number of analytical models and presents empirical analyses of the equity and efficiency effects of existing indirect taxes from New Zealand. Potential tax reforms including environmental taxes are also examined and the methods presented can easily be adapted to deal with other countries. Policy debates are inevitably influenced by value judgements, which are seldom made explicit either by governments or those engaging in public discussion. By concentrating on the empirical orders of magnitude, and by examining the implications of adopting alternative value judgements, the findings of this book contribute towards rational policy debate, rather than relying on guesswork and rhetoric. The equity and efficiency effects of indirect taxes are examined in detail, using the central concepts of welfare changes, the excess burden of taxation, and money metric utility measures. The indirect taxes examined include a carbon tax designed to reduce carbon dioxide emissions. The Distributional Effects of Indirect Taxes develops widely applicable models and will therefore appeal to economists interested in public economics, tax policy, inequality measurement, welfare economics and tax modelling. Economists in government departments and international agencies interested in public finance and inequality and poverty measurement will also find much to engage them in this book, as will policymakers concerned with indirect and environmental tax policy, inequality, and welfare economics.
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.
The Distributional Effects of Government Spending and Taxation by D. Papadimitriou Pdf
This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.
Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies by OECD Pdf
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
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.
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.
Consumption Tax Trends by Organisation for Economic Co-operation and Development Pdf
This new study charts the rise of VAT since 1965, looks at differences between countries in both rates and the goods and services included in the tax base, and considers the problems encountered in administration.
Distributional Impacts of environmental and energy taxes by Gravers Skygebjerg, Jan,Nybro Hansen, Troels,Madsen, Peter,von Bahr, Emelie Pdf
Available online: http://urn.kb.se/resolve?urn=urn:nbn:se:norden:org:diva-6214 To support the green transition, the use of green taxation might increase in the coming years. Public support of such policy interventions will among other things depend on the distributional impacts of the regulation. Increased green taxation can result in unwanted distributional impacts in the economy at large because environmental taxation tends to make up a larger share of the disposable income of low-income families. This study investigates current guides and practices in the Nordic countries on how the distributional effects from environmental taxation are analyzed and incorporated into the policy design. This is combined with research findings on the distributional effects of environmental taxation and possible mitigating actions. The study indicates that the Nordic countries could benefit from better integration of mitigating strategies between agencies.
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.
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by OECD Pdf
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
W. A. Vermeend,Rick van der Ploeg,Frederick van der Ploeg,Jan Willem Timmer
Author : W. A. Vermeend,Rick van der Ploeg,Frederick van der Ploeg,Jan Willem Timmer Publisher : Edward Elgar Publishing Page : 520 pages File Size : 41,9 Mb Release : 2008 Category : Business & Economics ISBN : STANFORD:36105131799632
Taxes and the Economy by W. A. Vermeend,Rick van der Ploeg,Frederick van der Ploeg,Jan Willem Timmer Pdf
Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business innovation and to promote long-term sustainable environmental policy. More recently, policies have focused on stimulating child care and encouraging citizens to work for longer. This book discusses the effects of taxation on the economy and its development. It aims to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory. In doing so, it touches on many relevant policy issues.
The Role and Design of Net Wealth Taxes in the OECD by Collectif Pdf
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
