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  • Dordrecht : Springer
  • Paris : OECD Publishing
  • Graue Literatur
  • Taxation
  • Political Science  (2)
Datasource
Material
Language
Years
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    ISBN: 9789264037496
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: Cutting Red Tape
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Administrative simplification in the Netherlands
    DDC: 352.387
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    Keywords: Verwaltungsreform ; Niederlande ; Administrative procedure Netherlands ; Government paperwork Netherlands ; Governance ; Netherlands ; Amtsdruckschrift ; Graue Literatur ; Niederlande ; Verwaltungsvereinfachung
    Abstract: Cutting red tape and improving business conditions have become a priority in OECD countries. This study of the Netherlands, one of the front runners in the field, is the first OECD review of a national programme for administrative simplification. The report describes the key features of the Dutch programme including the measurement of burdens, the use of incentives and targets, and whole-of-government co-ordination. The OECD assessment of the success of the Dutch programme is based on comparisons with other countries, and on evidence of the economic impact of reforms. The report explores options for future work on administrative simplification relevant to OECD countries, highlighting the need to communicate better with stakeholders, cover compliance costs for business more broadly, and look at burdens on citizens and administrations.
    Library Location Call Number Volume/Issue/Year Availability
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