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  • 1
    Online Resource
    Online Resource
    Long-term growth scenarios (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD Economics Department working papers 1000
    Keywords: Wirtschaftswachstum ; Wirtschaftsprognose ; OECD-Staaten ; Welt ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents the results from a new model for projecting growth of OECD and major non-OECD economies over the next 50 years as well as imbalances that arise. A baseline scenario assuming gradual structural reform and fiscal consolidation to stabilise government-debt-to GDP ratios is compared with variant scenarios assuming deeper policy reforms. One main finding is that growth of the non-OECD G20 countries will continue to outpace OECD countries, but the difference will narrow substantially over coming decades. In parallel, the next 50 years will see major changes in the composition of the world economy. In the absence of ambitious policy changes, global imbalances will emerge which could undermine growth. However, ambitious fiscal consolidation efforts and deep structural reforms can both raise long-run living standards and reduce the risks of major disruptions to growth by mitigating global imbalances.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k4ddxpr2fmr-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    Looking to 2060 : long-term global growth prospects ; a going for growth report (2012)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD economic policy papers 3
    Keywords: -2060 ; Wirtschaftswachstum ; Wirtschaftsprognose ; Wirtschaftliche Anpassung ; Haushaltskonsolidierung ; Welt ; OECD-Staaten ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: This report presents the results from a new model for projecting growth of OECD and major non-OECD economies over the next 50 years as well as imbalances that arise. A baseline scenario assuming gradual structural reform and fiscal consolidation to stabilise government-debt-to GDP ratios is compared with variant scenarios assuming deeper policy reforms. One main finding is that growth of the non-OECD G20 countries will continue to outpace OECD countries, but the difference will narrow substantially over coming decades. In parallel, the next 50 years will see major changes in the composition of the world economy. In the absence of ambitious policy changes, global imbalances will emerge which could undermine growth. However, ambitious fiscal consolidation efforts and deep structural reforms can both raise long-run living standards and reduce the risks of major disruptions to growth by mitigating global imbalances.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k8zxpjsggf0-en
    URL: Volltext
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  • 3
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    Online Resource
    New evidence on the determinants of industrial specialisation (2014)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (28 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1112
    Keywords: Faktorproportionentheorem ; Wirtschaftspolitik ; Institutionelle Infrastruktur ; Industrieproduktion ; Internationale Arbeitsteilung ; Welt ; Economics ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Industrial specialization has important implications for economic performance; therefore, understanding its determinants is of key policy relevance. This paper quantifies the relationship between factor endowments, policies and institutions and patterns of industrial specialisation in production using a new cross-country dataset compiled by WIOD that includes 37 OECD and non-OECD countries and 26 sectors. An advantage of this database –as compared with those used by previous studies- is that makes it possible to look at industrial specialization in terms of value added instead of gross exports, covering both services and manufactures in a panel of advanced and developing economies. The empirical methodology is based on the idea that industries vary in the conditions that they need for production, and countries differ in their ability to provide for these industry-specific requirements. We find that not only cross-country differences in factor endowments, such as capital and labour, but also differences in investment in R&D and policies or institutions, such as financial development, tariffs and taxes, and product and labour market regulation, can explain cross-country differences in industrial structure.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz5m893txq2-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    What explains the volume and composition of trade? : industrial evidence from a panel of countries (2014)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (37 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1128
    Keywords: Außenhandel ; Vorleistungen ; Zoll ; Internationale Arbeitsteilung ; Faktorproportionentheorem ; Empirische Methode ; Welt ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper quantifies the importance of different determinants of trade at the industry level using a sample of 54 OECD and non-OECD economies. The empirical methodology extends the approach of previous empirical studies to explicitly quantify the impact that trading partners’ factor endowments and policies have on bilateral trade, and to analyse the effect of tariffs on the volume and composition of trade. We find that distance, common language, common border and regional trade agreements are important determinants of overall trade, and that factor endowments, policies and institutions, of both the exporter and its trading partners, are main determinants of what and where a country exports. By contrast, we find that trade policies based on tariffs on imported goods not only generate negative spillovers to trading partners by reducing their exports, but they are also likely to reduce exports of countries that impose the tariffs, in particular in industries that rely more on intermediate goods.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jz2hz3tm6vj-en
    URL: Volltext
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  • 5
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    Online Resource
    Public finance, economic growth and inequality : a survey of the evidence (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 37 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1346
    Keywords: Öffentliche Ausgaben ; Besteuerungsprinzip ; Wirtschaftswachstum ; Soziale Ungleichheit ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper reviews the key issues concerning the impact of public spending and taxation on long-run growth and inequality and takes stock of existing theoretical and empirical studies. Overall, the evidence highlights that the size of the government matters for long-term growth as a too large government may undermine growth through the cost of financing public spending. A reallocation of public spending towards infrastructure and education would raise income in the long run, whereas increasing social welfare spending can reduce inequality as such spending increases redistribution and risk sharing. Similarly, the available evidence also supports the hypothesis that some taxes are more distortionary than others, with income taxes found to be more harmful for growth than consumption and property taxes. However, a tax shift from income towards consumption taxes has equity implications, since income taxes are generally more progressive than other taxes. The effect of a reallocation of spending and taxes on growth and inequality likely varies across countries depending on country characteristics.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/094bdaa5-en
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    Taxation and economic growth (2008)
    Paris : Organisation for Economic Co-operation and Development, Economics Department
    Details
    Language: English
    Pages: Online-Ressource (PDF-Datei: 82 S., 0,81 MB) , graph. Darst.
    Series Statement: OECD Economics Department working papers 620
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/241216205486
    URL: Volltext
    URL: Volltext
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  • 7
    Online Resource
    Online Resource
    International tax planning, competition and market structure (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 26 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1358
    Keywords: Multinationales Unternehmen ; Steuerplanung ; Wettbewerb ; Verdrängungseffekt ; Unternehmensbesteuerung ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap. Drawing on firm-level data from the ORBIS database, it compares price-cost mark-up rates of firms with different tax planning opportunities, using several proxy measures of these opportunities, such as links to tax havens. Tax-planning multinationals are found to have higher mark-up rates than other firms, even after controlling for other factors influencing mark-ups. However, the direction of causality is difficult to establish since a high mark-up can be a factor encouraging a firm to engage in tax planning. Based on a new indicator of industry concentration, the empirical analysis also shows that industries with a strong presence of tax-planning multinationals tend to be more concentrated than other industries, but less so when strong rules against tax planning are in place. Overall, the results support the hypothesis that large multinationals use their tax savings to crowd out other firms and ultimately obtain higher mark-ups.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/e9c35474-en
    URL: Volltext
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    Debt and tax planning by multinationals (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1357
    Keywords: Verbindlichkeiten ; Kapitalstruktur ; Multinationales Unternehmen ; Steuerplanung ; Eigenkapital ; OECD-Staaten ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location. The analysis is based on a large sample of firm-level data from the ORBIS database. By comparing the indebtedness of MNE entities with similar characteristics but different debt shifting opportunities, the analysis suggests that a 1 percentage point higher tax rate is associated with 1.3% higher third-party debt. This is a lower bound estimate of debt manipulation, since it excludes the manipulation of internal debt. The analysis also shows that strict rules limiting interest deductibility (e.g. thin capitalisation or interest-to-earnings rules) can reduce debt manipulation. The possibility to locate debts in higher-tax rate countries reduces the effective cost of debt for MNE groups. The empirical analysis suggests that this can lead MNE groups to increase their overall external indebtedness, compounding the “debt bias” existing in most tax systems.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/b524037b-en
    URL: Volltext
    URL: Volltext
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  • 9
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    Online Resource
    International tax planning and fixed investmen (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1361
    Keywords: Multinationales Unternehmen ; Unternehmensbesteuerung ; Investitionsentscheidung ; Steuerplanung ; Steuerrecht ; Welt ; Finance and Investment ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions. This is presumably because tax planning multinationals do not face the full tax burden associated with their investments, since they shift part of the resulting profits to lower-tax rate countries. On average across industries, a 5 percentage point corporate tax rate increase is found to reduce investment by 5% in the long term. In industries with a strong presence of multinationals with profit-shifting opportunities, this effect is halved. These results obtained with industry-level data are confirmed by a firm-level analysis. Consistently with these results, the investment of tax planning multinationals is found to be more sensitive to taxes when strong rules against tax planning are in place.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/83239540-en
    URL: Volltext
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  • 10
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    Online Resource
    Anti-avoidance rules against international tax planning : a classification (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 17 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1356
    Keywords: Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuerplanung ; Steuerrecht ; Klassifikation ; OECD-Staaten ; G20-Staaten ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It takes into account five key dimensions of anti-avoidance: (i) transfer price rules and documentation requirements; (ii) rules on interest deductibility such as thin capitalisation and interest-to-earnings rules to prevent the manipulation of debt location; (iii) controlled foreign company (CFC) rules; (iv) general anti-avoidance rules (GAARs); and (v) withholding taxes on interest payments, royalties and dividends, taking into account bilateral tax treaties. The classification is based on a simple framework aiming to capture the main features of anti-avoidance rules in a harmonised way across countries, although it inevitably leaves aside certain country-specific characteristics as well as the enforcement of existing rules. The empirical analysis in Johansson et al., (2016), which is based on this classification, suggests that strong anti-avoidance rules can reduce profit shifting.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/1a16e9a4-en
    URL: Volltext
    URL: Volltext
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