Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2010-01-05

Total Pages: 244

ISBN-13: 9264076905

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This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.


Taxing Wages 2021

Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.


Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Author: OECD

Publisher: OECD Publishing

Published: 2015-09-24

Total Pages: 264

ISBN-13: 9264233385

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The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...


Taxation and Skills

Taxation and Skills

Author: Organization for Economic Co-operation

Publisher:

Published: 2017

Total Pages: 236

ISBN-13: 9789264269378

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Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.


Tax Expenditure Management

Tax Expenditure Management

Author: Mark Burton

Publisher: Cambridge University Press

Published: 2013-02-14

Total Pages: 267

ISBN-13: 1107007364

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Locates tax expenditure management within the broader discourse of liberal democratic political theory.


Government at a Glance 2021

Government at a Glance 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-07-09

Total Pages: 281

ISBN-13: 9264921419

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The 2021 edition includes input indicators on public finance and employment; process indicators include data on institutions, budgeting practices, human resources management, regulatory governance, public procurement, governance of infrastructure, public sector integrity, open government and digital government. Outcome indicators cover core government results (e.g. trust, political efficacy, inequality reduction) and indicators on access, responsiveness, quality and satisfaction for the education, health and justice sectors.


Fiscal Adjustments in OECD Countries

Fiscal Adjustments in OECD Countries

Author: Mr.Alberto Alesina

Publisher: International Monetary Fund

Published: 1996-07-01

Total Pages: 52

ISBN-13: 1451960433

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This paper studies how the composition of fiscal adjustments influences their likelihood of “success”, defined as a long lasting deficit reduction, and their macroeconomic consequences. We find that fiscal adjustments which rely primarily on spending cuts on transfers and the government wage bill have a better chance of being successful and are expansionary. On the contrary fiscal adjustments which rely primarily on tax increases and cuts in public investment tend not to last and are contractionary. We discuss alterative explanations for these findings by studying both a full sample of OECD countries and by focusing on three case studies: Denmark, Ireland and Italy.


Revenue Statistics 2019

Revenue Statistics 2019

Author: OECD

Publisher: OECD Publishing

Published: 2019-12-05

Total Pages: 354

ISBN-13: 9264671595

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Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.