Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 10 | 03 Nov 2011 |
Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of... |
|||
No. 9 | 03 Nov 2011 |
Taxation and Innovation
Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same... |
|||
No. 8 | 03 Nov 2011 |
Non-Tax Compulsory Payments as an Additional Burden on Labour Income
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... |
|||
No. 7 | 03 Nov 2011 |
Consumption Taxation as an Additional Burden on Labour Income
The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash... |
|||
No. 6 | 03 Nov 2011 |
Corporate Taxation and SMEs: The Italian Experience
This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour... |
|||
No. 5 | 03 Nov 2011 |
The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach
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... |
|||
No. 4 | 03 Nov 2011 |
Trends in Top Incomes and their Tax Policy Implications
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a... |
|||
No. 3 | 03 Nov 2011 |
Making Fundamental Tax Reform Happen
This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an... |
|||
No. 2 | 03 Nov 2011 |
What is a "Competitive" Tax System?
This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’. |
|||
No. 1 | 03 Nov 2011 |
Tax Reform Trends in OECD Countries
Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the... |
|||
No. 11 | 24 Jul 2012 |
Shifting from Social Security Contributions to Consumption Taxes
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... |
|||
No. 12 | 24 Jul 2012 |
Trends in Personal Income Tax and Employee Social Security Contribution Schedules
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... |
|||
No. 13 | 17 Sept 2012 |
Taxes and Investment in Skills
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD... |
|||
No. 14 | 12 Dec 2012 |
Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
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... |
|||
No. 15 | 20 Feb 2013 |
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
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... |
|||
No. 16 | 01 Aug 2013 |
Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries
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... |
|||
No. 18 | 04 Sept 2013 |
Tax Policy and Tax Reform in the People's Republic of China
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... |
|||
No. 17 | 04 Sept 2013 |
The Tax Policy Landscape Five Years after the Crisis
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... |
|||
No. 19 | 07 Nov 2013 |
Taxation of Dividend, Interest, and Capital Gain Income
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares... |
|||
No. 21 | 11 Jul 2014 |
The Diesel Differential
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... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
1 - 20 of 71 results
Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
Bert Brys
03 Nov 2011
The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of...
Taxation and Innovation
Pamela Palazzi
03 Nov 2011
Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same...
Non-Tax Compulsory Payments as an Additional Burden on Labour Income
Bert Brys
03 Nov 2011
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...
Consumption Taxation as an Additional Burden on Labour Income
Fidel Picos-Sánchez
03 Nov 2011
The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash...
Corporate Taxation and SMEs: The Italian Experience
Marco Manzo
03 Nov 2011
This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour...
The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach
Antonella Caiumi
03 Nov 2011
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...
Trends in Top Incomes and their Tax Policy Implications
Stephen Matthews
03 Nov 2011
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a...
Making Fundamental Tax Reform Happen
Bert Brys
03 Nov 2011
This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an...
What is a "Competitive" Tax System?
Stephen Matthews
03 Nov 2011
This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.
Tax Reform Trends in OECD Countries
Bert Brys, Stephen Matthews and Jeffrey Owens
03 Nov 2011
Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the...
Shifting from Social Security Contributions to Consumption Taxes
Alastair Thomas and Fidel Picos-Sánchez
24 Jul 2012
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...
Trends in Personal Income Tax and Employee Social Security Contribution Schedules
Carolina Torres, Kirsti Mellbye and Bert Brys
24 Jul 2012
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...
Taxes and Investment in Skills
Carolina Torres
17 Sept 2012
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD...
Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
Luca Gandullia, Nicola Iacobone and Alastair Thomas
12 Dec 2012
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...
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
Dominique Paturot, Kirsti Mellbye and Bert Brys
20 Feb 2013
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...
Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries
Bert Brys and Carolina Torres
01 Aug 2013
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...
Tax Policy and Tax Reform in the People's Republic of China
Bert Brys, Stephen Matthews, Richard Herd and Xiao Wang
04 Sept 2013
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...
The Tax Policy Landscape Five Years after the Crisis
Pierre LeBlanc, Stephen Matthews and Kirsti Mellbye
04 Sept 2013
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...
Taxation of Dividend, Interest, and Capital Gain Income
Michelle Harding
07 Nov 2013
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares...
The Diesel Differential
Michelle Harding
11 Jul 2014
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...