Progress in tax policy analysis and the Investment Reform Index

 

Dubrovnik, 19 June 2009

Building on the process of addressing Overview of tax policy and the Investment Reform Index along the lines of the The Investment Reform Index was the focal point of the second meeting of the working group on tax policy analysis of the OECD Investment Compact for South East Europe.

Involving high-level officials and policy experts from South East Europe and the OECD, discussions centered around the progress in SEE countries in implementing various tax models to analyse the effects of income tax reforms.

Highlights from this meeting included:

  • a roundtable discussion inviting participants to exchange experiences on tax policy implementation,especially those implemented in response to the global financial and economic crisis, to help determine future OECD tax policy assistance in SEE countries
  • presentations on the operation and tax policy applications of various tax models,such as the micro-simulation model of revenue impacts of corporate income tax reform

Participants from the European Commission, Canada and Greece joined the discussions and shared information on their use of these models, with the OECD Secretariat also presenting additional materials and information on policy applications.

 

Participants gathered in Dubrovnik, Croatia, for the second meeting of the South East Europe Working Group on Tax Policy Analysis on 16-19 June 2009, with special focus on assessing tax measures in response to the crisis, and examining the tax component of the Investment Reform Index.

 

 

 Meeting documentation

Background note on the tax component of the Investment Reform Index

Review of SEE measures in response to the crisis

Draft agenda

Participants list

 

 Meeting presentations

 

I. Tax implications of the global financial and economic crisis

Responding to the global financial and economic crisis: The tax dimension

Review of EU Member States’ tax measures in response to the crisis

The implications of the global financial and economic crisis for future tax policy development

 

II. Investment Reform Index (IRI) initiative

Tax Component of the Investment Reform Index (IRI) Framework

Assessment of Belgium under the tax component of the IRI framework

 

III. Taxing Wages framework

The Taxing Wages Framework: An introduction

Taxing Wages Applications in the Greek Tax System

The Taxing Wages Framework: Some applications

 

IV. Marginal Effective Tax Rate (METR) framework

European Commission study on effective tax rates

METR Analysis: Theory and overview of policy applications

Applications of METR/AETR analysis in Belgium

 

V. CIT Micro-Simulation Modelling and database construction

Introduction to Micro-Simulation Modeling of corporate income tax

Data required for micro simulation: Administrative and survey data

Data processing flow chart: From returns to reports

Creation of a database: Sampling unit, sample size, stratification criteria and imputation methods

Estimation and other considerations: Dimension compendium and a glance at project analysis

 

VI. Roundtable discussion on tax implications of the crisis

 

VII. CIT cample file and applications, estimations of revenue impact of CIT reforms

Bulgarian corporate income tax reform

 

 

 

 

Countries list

  • Afghanistan
  • Albania
  • Algeria
  • Andorra
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda
  • Bhutan
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei Darussalam
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (People’s Republic of)
  • Chinese Taipei
  • Colombia
  • Comoros
  • Congo
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Côte d'Ivoire
  • Democratic People's Republic of Korea
  • Democratic Republic of the Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • European Union
  • Faeroe Islands
  • Fiji
  • Finland
  • Former Yugoslav Republic of Macedonia (FYROM)
  • France
  • French Guiana
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Greenland
  • Grenada
  • Guatemala
  • Guernsey
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong, China
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iraq
  • Ireland
  • Islamic Republic of Iran
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macao (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Micronesia (Federated States of)
  • Moldova
  • Monaco
  • Mongolia
  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Administered Areas
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Qatar
  • Romania
  • Russian Federation
  • Rwanda
  • Saint Helena
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Samoa
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovak Republic
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syrian Arab Republic
  • Tajikistan
  • Tanzania
  • Thailand
  • Timor-Leste
  • Togo
  • Tokelau
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Turks and Caicos Islands
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • United States Virgin Islands
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam
  • Virgin Islands (UK)
  • Wallis and Futuna Islands
  • Western Sahara
  • Yemen
  • Zambia
  • Zimbabwe