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  • 1
    Online Resource
    Online Resource
    Moving beyond the flat tax : tax policy reform in the Slovak Republic (2015)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (76 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 22
    Keywords: Steuerreform ; Steuerpolitik ; Flat Tax ; Slowakei ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system. The Slovak economy faces multiple challenges including an ageing population, a persistently high unemployment rate, significant regional disparities, skills gaps and risks related to the increasing international competition for mobile capital. Can the Slovak tax system in its present form prevail against these headwinds? The paper shows that the current tax system suffers from weaknesses that constrain its capacity to raise additional revenues and to create the conditions for inclusive and sustainable economic growth. Although measures have recently been introduced to address some of these challenges, additional tax reforms and a further strengthening of the tax administration will be needed. The OECD worked jointly with the Institute for Financial Policy (IFP) of the Slovak Ministry of Finance to provide an overall assessment of the Slovak tax system and recommendations for future tax policy reforms.
    Note: Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5js4rtzr3ws2-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 2
    Online Resource
    Online Resource
    Effective personal tax rates on marginal skills investments in OECD countries : a new methodology (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (39 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 16
    Keywords: Steuerwirkung ; Qualifikation ; Sozialversicherungsbeitrag ; Humankapital ; Einkommensteuer ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and the direct costs of skills formation, as well as the earnings premium and the return of an alternative investment in capital income. The earnings premium necessary to pursue a skills investment is calculated endogenously. This framework can be used to analyse the financial incentives to invest in skills and the impact of different policies for financing post-secondary education and/or professional training. The paper looks in particular at the effects of personal taxes (possibly net of benefits received) on incentives to acquire skills by estimating the effective tax rate on the return on a marginal skill investment – that is, one where the resulting increase in earnings is just enough to make the investment financially worthwhile; this “margin” can span multiple years. This approach may be helpful to policymakers in assessing the impact of tax progressivity and/ or the withdrawal of benefits and the case for tax breaks for postsecondary education and training, and could be extended to compare the impact of tax breaks relative to other policy instruments to stimulate skills investments. The paper includes some illustrative calculations in order to demonstrate how to apply the methodology within the OECD's Taxing Wages framework for all OECD countries, which is left for follow-up work.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k425747xbr6-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 3
    Online Resource
    Online Resource
    Tax policy and tax reform in the People's Republic of China (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (63 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 18
    Keywords: Steuerreform ; Steuerpolitik ; China ; Taxation ; China, People’s Republic ; Arbeitspapier ; Graue Literatur
    Abstract: This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform agenda, including the consumption taxes (especially the integration of the “business tax” into the VAT), environmentally-related taxes, the personal income tax, fiscal relations between the central and sub-central levels of government and property taxes. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and marginal tax wedge on labour income, by applying the OECD’s Revenue Statistics and Taxing Wages methodology. Although a country’s culture, traditions and legal system play an important part in shaping its tax regime and how it can be reformed, the paper also reviews the general design issues on how to make the tax system in China more growth-friendly, simple and transparent, less distortive and fairer. The paper contains a detailed discussion and evaluation of each tax and considers possible directions for future tax reform in China.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k40l4dlmnzw-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    Average personal income tax rate and tax wedge progression in OECD countries (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (47 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 15
    Keywords: Einkommensteuertarif ; Steuerprogression ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD’s Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k4c0vhzsq8v-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Trends in personal income tax and employee social security contribution schedules (2012)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD taxation working papers 12
    Keywords: 2000-2010 ; Einkommensteuer ; Einkommensteuertarif ; Sozialversicherungsbeitrag ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries. Trends in the difference between statutory, average and marginal personal income tax rates are also analysed and graphically illustrated. The impact of employee social security contributions on top marginal personal tax rates is also discussed. The most pronounced trend that emerged from 2000 to 2010 in OECD countries is a reduction in top statutory personal income tax rates. This trend was accompanied by reductions in the threshold where the top rate applies, as well as reductions in the statutory rate applicable at average wage earnings.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k95qw9633vf-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Tax reform trends in OECD countries (2011)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (PDF-Datei: 18 S., 0,55 MB) , graph. Darst.
    Series Statement: OECD taxation working papers 1
    Keywords: Steuerreform ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
    Note: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5kg3h0xxmz8t-en
    URL: Volltext
    URL: Volltext
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  • 7
    Online Resource
    Online Resource
    Making fundamental tax reform happen (2011)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (PDF-Datei: 34 S., 0,43 MB)
    Series Statement: OECD taxation working papers 3
    Keywords: Rentenreform ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
    Note: Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5kg3h0v54g34-en
    URL: Volltext
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    Non-tax compulsory payments as an additional burden on labour income (2011)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (PDF-Datei: 31 S., 0,67 MB) , graph. Darst.
    Series Statement: OECD taxation working papers 8
    Keywords: Personalzusatzkosten ; Besteuerungsverfahren ; Lohn ; Steuerwirkung ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5kg3h0sn2g6k-en
    URL: Volltext
    URL: Volltext
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