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  • Harding, Michelle  (7)
  • Paris : OECD Publishing  (7)
  • London [u.a.] : Routledge
  • Taxation  (6)
  • Auslandsinvestition  (1)
  • 1
    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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    Online Resource
    MPI Ethno. Forsch.
  • 2
    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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    Online Resource
    MPI Ethno. Forsch.
  • 3
    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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  • 4
    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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  • 5
    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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  • 6
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 7
    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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    MPI Ethno. Forsch.
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