Measuring the Tax Burden on Capital and Labor
Measuring the Tax Burden on Capital and Labor

Author: Peter Birch Sørensen

Publisher: MIT Press

Published: 2004

Total Pages: 392

ISBN-13: 9780262195034

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The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.

OECD Economic Surveys: Poland 2000
OECD Economic Surveys: Poland 2000

Author: OECD

Publisher: OECD Publishing

Published: 2000-03-01

Total Pages: 205

ISBN-13: 9264177345

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This 2000 edition of OECD's periodic review of Poland's economy examines recent economic developments, policies and prospects and includes special features on structural reform, the health care system, and reforming the tax system.

Growth Effects of Income and Consumption Taxes
Growth Effects of Income and Consumption Taxes

Author: Mr.Gian Milesi-Ferretti

Publisher: International Monetary Fund

Published: 1995-07-01

Total Pages: 38

ISBN-13: 1451848234

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The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed, and it is shown that in general the taxation of factor incomes (human and physical capital) is growth-reducing. The effects of consumption taxation on growth depend crucially on the elasticity of labor supply, and therefore on the specification of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax instruments.

OECD Economic Surveys: Italy 2000
OECD Economic Surveys: Italy 2000

Author: OECD

Publisher: OECD Publishing

Published: 2000-05-24

Total Pages: 200

ISBN-13: 9264177191

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OECD's 2000 Economic Survey of Italy examines recent economic developments, policies and prospects and includes special chapters on structural reforms and public spending.

OECD Economic Surveys: Portugal 2001
OECD Economic Surveys: Portugal 2001

Author: OECD

Publisher: OECD Publishing

Published: 2001-04-10

Total Pages: 175

ISBN-13: 9264192956

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This 2001 edition of OECD's periodic economic review of Portugal examines recent economic developments, policies and prospects and includes special features on the tax system and on structural reform.

OECD Tax Policy Studies Tax Burdens Alternative Measures
OECD Tax Policy Studies Tax Burdens Alternative Measures

Author: OECD

Publisher: OECD Publishing

Published: 2000-04-28

Total Pages: 89

ISBN-13: 926418158X

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This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture
Do Taxes Matter for Long-Run Growth? Harberger's Superneutrality Conjecture

Author: Mr.Gian Milesi-Ferretti

Publisher: International Monetary Fund

Published: 1995-08-01

Total Pages: 42

ISBN-13: 1451955790

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Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice growth effects of taxation are negligible. This paper provides evidence in support of this view by testing the predictions of endogenous growth models driven by human capital accumulation. The theoretical analysis highlights implications of different taxes for growth and investment in these models. The empirical work is based on cross-country regressions and numerical simulations, using a new methodology for estimating aggregate effective tax rates. Results show significant investment effects from income and consumption taxes that are consistent with small growth effects. The results are robust to the introduction of other growth determinants.

OECD Economic Surveys: Japan 2002
OECD Economic Surveys: Japan 2002

Author: OECD

Publisher: OECD Publishing

Published: 2002-11-18

Total Pages: 207

ISBN-13: 9264199667

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This 2002 edition of OECD's periodic economic survey of Japan examines recent economic developments, policies and prospects and includes special features covering structural reform and sources of growth.

OECD Economic Surveys: Norway 2000
OECD Economic Surveys: Norway 2000

Author: OECD

Publisher: OECD Publishing

Published: 2000-02-18

Total Pages: 148

ISBN-13: 9264177221

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This 2000 edition of OECD's periodic review of Norway's economy examines recent economic developments, policies and prospects and includes special features on structural reform and on the tax system.

Government Size and Implications for Economic Growth
Government Size and Implications for Economic Growth

Author: Andreas Bergh

Publisher: Rowman & Littlefield

Published: 2010

Total Pages: 82

ISBN-13: 0844743534

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As economists and policymakers strive to understand the causes of the global financial crisis, pinpointing the relationship between government size and economic growth is crucial. In this incisive economic study, Andreas Bergh and Magnus Henrekson find that in wealthy countries, where government size is measured as total taxes or total expenditure relative to GDP, there is a strong negative correlation between government size and economic growth-where government size increases by 10 percentage points, annual growth rates decrease by 0.5 to 1 percent. Bergh and Henrekson stress that statistical correlations, even when highly significant, are not law. Some countries with high taxes enjoy above-average growth, and some countries with small governments have stagnant economies. The Scandinavian welfare states, for example, have enjoyed steady growth over the last decade despite their large governments. However, these nations compensate for high taxes by employing market-friendly policies in other areas, such as trade openness and inflation control. Government Size and Economic Growth concludes that, in every case, economic freedom is a crucial determinant of economic growth_suggesting that government intervention in the marketplace may be the wrong approach to solving the economic crisis.