Taxation and Tax Policy

Economic growth and the role of taxation – Theory

17-Jul-2009

Economic growth is the basis of increased prosperity. This makes the attainment of growth a key objective for governments across the world. The rate of growth can be affected by policy choices through the effect that taxation has upon economic decisions and through productive public expenditures.

Economic growth and the role of taxation – Aggregate data

17-Jul-2009

Economic growth is the basis of increased prosperity. This paper surveys research that has undertaken empirical analysis of aggregate data. The focus of the survey is the identification of the factors that determine the rate of growth.

Economic growth and the role of taxation- Disaggregate data

17-Jul-2009

This paper surveys the empirical analysis of disaggregate data on growth. The aim is to identify how economic policy can affect the choices that have been identified as influences upon the rate of growth.

Economic Survey of the United States 2008

09-Dec-2008

Despite high expenditures, health outcomes in the United States rank relatively poorly. Reforms to expand health insurance coverage and increase cost efficiency would improve outcomes relative to costs.

Reforming the tax system in Japan to promote fiscal sustainability and economic growth

09-Dec-2008

Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP.

Economic Survey of Sweden 2008: Taxation and growth: what direction should Sweden take?

03-Dec-2008

In recent years, Sweden has implemented ambitious tax cuts to boost growth. Further reforms focused at the top marginal tax bracket could improve average working hours, entrepreneurship, human capital formation and retention or attraction of highly-skilled staff from abroad.

2009 special feature: Changes to the guidelines for attributing revenues to levels of government

Revenue Statistics 1965-2008, 2009 Edition