19 results
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No. 12 | 24 Jul 2012 |
Évolution des barèmes des impôts sur le revenu des personnes physiques et des cotisations de sécurité sociale
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal... |
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No. 5 | 03 Nov 2011 |
Une approche novatrice pour évaluer l'efficacité des dépenses fiscales
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part... |
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No. 20 | 11 Jul 2014 |
Traitement des véhicules de société et des frais de transport au regard de l'impôt sur le revenu des personnes physiques
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal... |
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No. 15 | 20 Feb 2013 |
Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to... |
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No. 28 | 11 Nov 2016 |
Politique fiscale : distinguer entre rendements « normaux » et « excessifs »
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is... |
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No. 18 | 04 Sept 2013 |
Politique et réformes fiscales en République Populaire de Chine
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform... |
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No. 14 | 12 Dec 2012 |
Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and... |
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No. 36 | 28 Jun 2018 |
Mobilisation des ressources intérieures
La mobilisation des ressources intérieures est un enjeu capital pour le financement des services publics et le développement. Les impôts constituent une ressource intérieure importante ayant des retombées sur les résultats économiques et sociaux. Une... |
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No. 8 | 03 Nov 2011 |
Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail
In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory... |
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No. 27 | 13 Sept 2016 |
Les incitations fiscales en faveur de la R-D et de l'innovation dans un monde diversifié
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers,... |
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No. 23 | 01 May 2015 |
Les effets redistributifs des taxes sur l'énergie
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a... |
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No. 11 | 24 Jul 2012 |
Le remplacement des cotisations de sécurité sociale par des impôts sur la consommation
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation... |
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No. 17 | 04 Sept 2013 |
Le paysage des politiques fiscales, cinq ans après la crise
The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies... |
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No. 59 | 14 Feb 2023 |
La conception des régimes d’imposition forfaitaire
Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des... |
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No. 24 | 10 Mar 2016 |
L'imposition du capital intellectuel
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC.... |
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No. 26 | 18 Jul 2016 |
Fiscalité et croissance économique inclusive
This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the... |
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No. 16 | 01 Aug 2013 |
Calcul des taux effectifs de l'impôt sur le revenu des personnes physiques applicables aux investissements marginaux dans les compétences dans les pays de l'OCDE
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and... |
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No. 21 | 11 Jul 2014 |
Avantage fiscal en faveur du gazole
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of... |
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No. 25 | 01 Jul 2016 |
Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire
Côte d’Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of... |