Language:
English
Pages:
1 Online-Ressource (circa 27 Seiten)
,
Illustrationen
Series Statement:
OECD Economics Department working papers no. 1468
Keywords:
Steuerreform
;
Steuermoral
;
Wirtschaftswachstum
;
Erwerbstätigkeit
;
Finnland
;
Economics
;
Finland
;
Amtsdruckschrift
;
Graue Literatur
Abstract:
Finland raises a large amount of taxes to finance high-quality public services and redistribute income. Public finances are currently relatively solid and taxes and transfers reduce income inequality significantly. However, a rapidly ageing population pushes up public spending, while globalisation creates challenges in raising revenue. Hence, ensuring long-term fiscal sustainability requires both containing spending through efficiency gains in the provision of public services and raising revenue in a way that minimises deadweight costs and distortions weighing on growth and employment. Reducing further the tax wedge on labour income would lift employment. More revenue could be raised through a reduction in the range of goods and services subject to reduced VAT rates, higher taxes on consumption that is harmful to the environment or health and higher property taxes. A competitive corporate taxation, combined with international cooperation to avoid base erosion and profit shifting, is needed to foster local production.
Note:
Zusammenfassung in französischer Sprache
URL:
Volltext
(lizenzpflichtig)
URL:
Volltext
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