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  • 1
    Online Resource
    Online Resource
    Measuring Tax Progressivity in Low-Income Countries (2023)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (45 pages)
    Parallel Title: Erscheint auch als Thomas, Alastair Measuring Tax Progressivity in Low-Income Countries
    Keywords: Data ; Data Limitation ; Infrastructure Economics and Finance ; Low Income ; Revenue ; Tax ; Tax in Low-Income ; Tax System
    Abstract: In addition to raising revenue, tax systems have a key role to play in achieving countries' equity goals. An important first step in assessing whether a particular tax system is appropriately supporting those equity goals is to assess the degree of progressivity of the tax system. However, measuring the progressivity of a tax system is challenging for several reasons. Most significantly, data limitations have a large impact on what taxes can be examined, what measurement approaches can be adopted to examine those taxes, and how reliable those approaches are likely to be. This is particularly important for low-income countries where data limitations are typically most significant. Furthermore, there is no single definition of progressivity, or single method for measuring the degree of progressivity of a tax-thereby necessitating a range of decisions and value judgements to be made in any analysis. This paper examines and assesses the potential approaches that may be adopted to measure the progressivity of tax systems, and proposes a set of metrics to assess tax progressivity in low-income International Development Association (IDA) countries
    DOI: 10.1596/1813-9450-10460
    URL: Deutschlandweit zugänglich
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  • 2
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    Online Resource
    Tax design for inclusive economic growth (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 26
    Keywords: Wirtschaftswachstum ; Soziale Integration ; Steuerpolitik ; OECD-Staaten ; Taxation ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: 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 policy recommendations stemming from the 2008 Tax and Economic Growth report, which focused on the impact of taxes on economic growth from an efficiency perspective, to more explicitly take account of equity considerations. Drawing on recent developments in the academic literature and in countries’ tax policies, the paper examines how the basic design aspects of each tax can be improved to better achieve inclusive growth. It also looks at how the interactions of taxes with other factors – both within and beyond tax systems – affect their efficiency and equity outcomes. The paper more generally emphasises the need to look at tax and benefit systems as a whole to fully assess the efficiency and equity implications of tax policies. The inclusive design of domestic tax policies needs to go hand in hand with the implementation of international tax rules and mechanisms that prevent tax evasion and tax avoidance. It also requires measures that strengthen the functioning of the tax administration and incentivise agents to operate within the formal economy. The paper lays the groundwork for future empirical work to support tax design for inclusive growth.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlv74ggk0g7-en
    URL: Volltext
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  • 3
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    Online Resource
    Reforming the taxation of housing in Israel (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.)
    Series Statement: OECD Taxation Working Papers no.53
    Keywords: Taxation ; Israel
    Abstract: This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied property relative to rented property due to the non-taxation of imputed rents and most capital gains. That said, unlike many OECD countries, Israel taxes some owner-occupied capital gains (above a generous threshold) and generally does not allow mortgage interest relief for owner-occupied properties, reducing the extent of the distortion more than in many countries. As with most OECD countries, Israel levies highly distortionary transaction taxes, although a zero-rate band significantly limits the number of owner-occupied house purchases subject to the tax. Additionally, Israel’s recurrent property tax (the Arnona) faces a number of design problems, while the tax rules for rental income are complex and subject to significant tax evasion. To address these concerns, a reform package is proposed that involves a gradual and broadly revenue-neutral shift away from transaction taxes towards recurrent taxation of residential property, via increases in both the recurrent property tax and rental income taxation. The redesign of the recurrent property tax from an area-based to a market value-based tax is also proposed, as are a number of more technical reforms.
    DOI: 10.1787/83fd48ad-en
    URL: lizenzpflichtig
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  • 4
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    Measuring effective taxation of housing : Building the foundations for policy reform (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.56
    Keywords: Grundsteuer ; Ertragsbesteuerung ; Miete ; OECD-Staaten ; Welt ; Taxation ; Amtsdruckschrift
    Abstract: This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
    DOI: 10.1787/0a7e36f2-en
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  • 5
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    Shifting from social security contributions to consumption taxes : the impact on low-income earner work incentives (2012)
    Paris : OECD
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    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD taxation working papers 11
    Keywords: Sozialversicherungsbeitrag ; Verbrauchsteuer ; Niedriglohn ; Anreiz ; Sozialreform ; OECD-Staaten ; Europa ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: 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 results based on household budget survey microdata show that such reforms will increase work incentives for low-income workers at both participation and hours-worked margins. However, these increases will generally be small as part of the VAT increase will still be borne by low-income workers. This, combined with difficulty targeting the reforms and potential equity concerns regarding increasing the tax burden on non-workers, suggests that alternate funding sources to a VAT increase should also be considered to fund SSC reductions.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k95qw92l521-en
    URL: Volltext
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  • 6
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    Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa (2012)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD taxation working papers 14
    Keywords: Einkommensteuer ; Steuerbelastung ; Brasilien ; China ; Indien ; Indonesien ; Südafrika ; Taxation ; Brazil ; China, People’s Republic ; India ; Indonesia ; South Africa ; Arbeitspapier ; Graue Literatur
    Abstract: 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 then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to those of many OECD countries. In contrast, India, Indonesia and South Africa (as well as rural China) impose very low average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are not altogether surprising given that these countries also currently have lower tax-to-GDP ratios than the OECD average. However, the results suggest that, in the long-term, reforms will be necessary in most of the BIICS countries if the labour income base is to significantly contribute to funding the substantial increases in public expenditure, particularly on infrastructure and social insurance, that will inevitably come as these countries continue to grow.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k8x9b1sw437-en
    URL: Volltext
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  • 7
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    Reassessing the regressivity of the VAT (2020)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.)
    Series Statement: OECD Taxation Working Papers no.49
    Keywords: Taxation
    Abstract: This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous distributional studies, highlighting the distorting impact of savings patterns on cross-sectional analysis when VAT burdens are measured relative to income. As argued by IFS (2011), measuring VAT burdens relative to expenditure – thereby removing the influence of savings – is likely to provide a more meaningful picture of the distributional impact of the VAT. On this basis, the VAT is found to be either roughly proportional or slightly progressive in most of the 27 OECD countries examined. Nevertheless, results for a small number of countries highlight that broad-based VAT systems that have few reduced VAT rates or exemptions can produce a small degree of regressivity. Results also show that even a roughly proportional VAT can still have significant equity implications for the poor – potentially pushing some households into poverty. This emphasises the importance of ensuring the progressivity of the tax-benefit system as a whole in order to compensate poor households for the loss in purchasing power from paying VAT. In the broader context of the COVID-19 crisis, the findings of the paper suggest there may be scope in many countries for VAT reform to help address revenue needs, as this revenue may be generated with less significant distributional effects than previously thought. While standard VAT rates are high in many countries, OECD evidence shows that scope exists to broaden VAT bases. Nevertheless, any VAT increases, including VAT base broadening measures that impact the poor, should be accompanied by compensation measures for poorer households, such as targeted tax credits or benefit payments.
    DOI: 10.1787/b76ced82-en
    URL: lizenzpflichtig
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  • 8
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    Online Resource
    The distributional effects of energy taxes (2015)
    Paris : OECD
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    Language: English
    Pages: Online-Ressource (74 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 23
    Keywords: Energiesteuer ; Steuerwirkung ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: 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 lower proportion of their expenditure on taxes on transport fuels. While the unweighted 21-country average of the proportion of income spent on transport fuel taxes is highest for households in the lowest and in the middle deciles, there is heterogeneity across countries. Some countries show progressive effects of taxes on transport fuels both on an expenditure and an income basis, while others show more proportional effects or tend to place the highest burden on middle expenditure deciles. Taxes on heating fuels are slightly regressive, i.e., the percentage of expenditure spent on them decreases with expenditure. Taxes on electricity are more regressive than taxes on heating fuels.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5js1qwkqqrbv-en
    URL: Volltext
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  • 9
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    Online Resource
    The impact of tax and benefit systems on the workforce participation incentives of women (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 29
    Keywords: Weibliche Arbeitskräfte ; Erwerbstätigkeit ; Steuersystem ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals. As second earners in OECD countries are more often women, these greater disincentives create significant gender-equity concerns. As second earners are also typically highly responsive to work disincentives, these features are likely to negatively impact economic growth. These disincentives stem from a range of policies including the choice of family-based rather than individual-based taxation, the use of dependent spouse tax credits and allowances, and the use of tax credits and benefits based on family rather than individual income. Reform options to address these issues will depend on countries’ existing tax policy design choices. For countries where individual-based taxation is combined with some family-based provisions, reform of these family-based provisions to lessen their impact on second earner work disincentives may be warranted. For countries with family-based tax systems, the introduction of some individual-based provisions could be considered to mitigate the negative effects of family-based taxation on second earner work incentives.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/d950acfc-en
    URL: Volltext
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  • 10
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    Taxation and investment in India (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1397
    Keywords: Auslandsinvestition ; Unternehmensbesteuerung ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors. However, India has now begun a process of significant business tax reform, including a staged reduction of the corporate income tax rate and removal of a range of business tax concessions. This paper sets the scene for these (and further) reforms by examining the taxation of business income in India with a particular focus on its impact on the investment climate. The paper calculates corporate effective tax rates to highlight the impact of the tax system on investment incentives, investigates the narrowness of the current tax base and the proposed base-broadening reforms, and examines the degree of investor certainty as to the tax rules and their application. This Working Paper relates to the 2017 OECD Economic Survey of India (www.oecd.org/eco/surveys/economic-survey-india.htm)
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/4258e11a-en
    URL: Volltext
    URL: Volltext
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