Short-term distributional effects of structural reforms: selected simulations in a DGSE framework

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29-Oct-2008

Annabelle Mourougane and Lukas Vogel

This paper examines the short-term distributional effects of a number of tax and labour market reforms in the euro area, drawing on simulations using a micro-founded dynamic general equilibrium model.

Speed of adjustment to selected labour market and tax reforms

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29-Oct-2008

Annabelle Mourougane and Lukas Vogel

This paper examines the nature and the length of economic adjustments to selected structural reforms, drawing on a variety of approaches: descriptive analysis and simulations using Dynamic General Equilibrium and macro-economic neo-Keynesian models.

Do tax structures affect aggregate economic growth? Empirical evidence from a panel of OECD countries

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14-Oct-2008

Jens Arnold

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are taken into account.

Do corporate taxes reduce productivity and investment at the firm level? Cross-country evidence from the Amadeus dataset

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03-Oct-2008

Cyrille Schwellnus and Jens Arnold

This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse the effects of corporate taxes on productivity and investment.

Improving the business and investment climate in Indonesia

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23-Sep-2008

Diego Moccero

Indonesia’s business environment is discouraging entrepreneurship and holding back private sector growth and development. Weaknesses in the regulatory framework, infrastructure bottlenecks and poor governance continue to weigh down on investment.

A taxonomy of instruments to reduce greenhouse gas emissions and their interactions

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19-Sep-2008

Romain Duval

This paper reviews alternative (national and international) climate change mitigation policy instruments and interactions across them.

Tax reform for efficiency and fairness in Canada

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12-Aug-2008

Alexandra Bibbee

In a context of fiscal surpluses,the Canadian government has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).

Reforming the Polish tax system to improve its efficiency

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05-Aug-2008

Alain de Serres

This paper reviews the main features of the Polish tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property.

Taxation and Economic Growth

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10-Jul-2008

Åsa Johansson, Christopher Heady, Jens Arnold, Bert Brys and Laura Vartia

This paper investigates the design of tax structures to promote economic growth, focusing on how taxes affect growth, and recognises that practical tax reform requires a balance between the aims of efficiency, equity, simplicity and revenue raising.

The Dutch tax-benefit system and life-cycle employment: outcomes and reform options

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23-Jun-2008

Ekkehard Ernst and Timo Teuber

An overlapping-generations model with search unemployment is calibrated for the Netherlands to assess the impact of tax-benefit reforms on labour supply.

2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. Special Feature: Tax Reforms and Tax Burdens 2000-2006.

Taxing Wages 2006/2007: 2007 Edition