Mark | Date Date | Title Title | |||
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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. 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... |
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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... |
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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. 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... |
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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... |
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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. 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... |
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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... |
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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’. |
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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... |
Documents de travail de l'OCDE sur la fiscalité
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
61 - 71 of 71 results
Le remplacement des cotisations de sécurité sociale par des impôts sur la consommation
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...
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...
Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail
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...
Une approche novatrice pour évaluer l'efficacité des dépenses fiscales
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...