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  • 1
    Online Resource
    Online Resource
    La conception des régimes d’imposition forfaitaire (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
    DOI: 10.1787/acd81d56-fr
    URL: lizenzpflichtig
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  • 2
    Online Resource
    Online Resource
    The design of presumptive tax regimes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
    DOI: 10.1787/141239bb-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    Taxation of part-time work in the OECD (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.57
    Keywords: Employment ; Taxation
    Abstract: The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved work-life balance, there has been a significant decline in the average earnings of part-time workers relative to full-time workers, as well as an increase in involuntary part-time employment in a number of countries. This paper presents a summary of the taxation of part-time work in OECD countries. It includes new calculations of the effective tax rates on part-time work including those for male and female part-time workers and for different household types. These indicators provide an evidence base for policymakers looking to understand the impact of the tax system on the choice of employment form. The analysis shows that average tax rates for part-time workers are lower than those applied to full-time workers in almost all OECD countries, reducing post-tax gender wage gaps, although marginal tax rates are often higher for part-time workers. These differences between the taxation of part-time and full-time workers are largely due to differences in earnings levels, and therefore to the progressivity of countries’ tax systems, rather than to differences in the tax treatment applied to part-time workers relative to full-time workers.
    DOI: 10.1787/572b72d3-en
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Population ageing and sub-central governments : Long-term fiscal challenges (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.30
    Keywords: Taxation
    Abstract: The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG) levels and introduces the ‘SCG fiscal vulnerability to ageing’ indicator. This indicator identifies the countries in which SCGs on average are “vulnerable” to the ageing of their population from a fiscal perspective (both from the expenditure and revenue side). The paper posits that the economic and fiscal consequences of an ageing population goes beyond the central-SCG boundaries. Therefore, in order to make fiscal frameworks “ageing-resilient”, countries require a coherent fiscal strategy, which focuses on tax and spending reforms, with a whole-of-government approach that brings together central governments and SCGs.
    DOI: 10.1787/00db7ac4-en
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Twenty years of tax autonomy across levels of government : Measurement and applications (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.29
    Keywords: Taxation
    Abstract: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
    DOI: 10.1787/ca7ebc02-en
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Domestic revenue mobilisation : a new database on tax levels and structures in 80 countries (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 46 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 36
    Keywords: Steuereinnahmen ; Steuersystem ; Steuerstatistik ; Welt ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and structure of tax revenues is therefore foundational to discussions of domestic resource mobilisation and of tax reform. This paper presents evidence on the level and structure of tax revenues in 80 countries, drawing on the new Global Revenue Statistics Database. It compares tax-to-GDP ratios and tax structures across countries, regions and over time. Links between tax-to-GDP ratios, GDP per capita and tax structures are assessed in a correlation analysis. The new database provides invaluable insights for researchers and fiscal policy analysts and offers a high level of comparability and reliability.
    DOI: 10.1787/a87feae8-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Online Resource
    Online Resource
    Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 34
    Keywords: Kapitalertragsteuer ; Steuertarif ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper (Harding, 2013) and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/1aa2825f-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Mobilisation des ressources intérieures : Une nouvelle base de données sur le niveau d’imposition et la structure fiscale de 80 pays (2018)
    Paris : OECD Publishing
    Details
    Language: French
    Series Statement: OECD Taxation Working Papers no.36
    Parallel Title: Parallele Sprachausgabe Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries
    Keywords: Taxation
    Abstract: La mobilisation des ressources intérieures est un enjeu capital pour le financement des services publics et le développement. Les impôts constituent une ressource intérieure importante ayant des retombées sur les résultats économiques et sociaux. Une bonne connaissance des différences de niveau d’imposition et de structure fiscale forme la base de discussions sur la mobilisation des ressources intérieures et les réformes fiscales. Ce document présente une analyse du niveau d’imposition et de la structure fiscale de 80 pays ainsi qu’une analyse sur les liens entre ratios impôts/PIB, PIB par habitant et structure fiscale, établie sur la base de données mondiale des Statistiques des recettes publiques. Il compare ces indicateurs entre les pays et régions et examine leur évolution dans le temps. La nouvelle base de données constitue une source d’information inestimable pour les chercheurs et les spécialistes des politiques budgétaires et offre un haut niveau de comparabilité et de fiabilité.
    DOI: 10.1787/f6fa19c4-fr
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Africa: Towards comprehensive revenue data (2017)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Keywords: Taxation ; Development ; Economics
    DOI: 10.1787/3367da06-en
    URL: lizenzpflichtig
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  • 11
    Online Resource
    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
    URL: lizenzpflichtig
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