The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach

This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part of) the private financing; (iii) to what extent would the outcomes on firm performance have not been achieved without the public support?

Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009

The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010).

What is a "Competitive" Tax System?

This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’

Trends in Top Incomes and their Tax Policy Implications

This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a perspective of almost a century. Since the early 1980s there has been a recovery in the share of top incomes, especially in the share of the top percentile group.

Fiscalité : la réforme fiscale peut créer des emplois

Face aux taux de chômage élevés induits par la crise économique et financière, les pouvoirs publics s’évertuent à créer des emplois.

OECD Tax Policy Study No. 21: Taxation and Employment

How do taxes affect the level of employment? What reforms can reduce unemployment and increase labour force participation? These questions are answered in OECD Tax Policy Study No. 21: Taxation and Employment.

Related Documents

• OECD Tax Policy Studies
• OECD Employment Outlook 2011
• Taxing Wages
• Tax Policy Study No. 20 - Tax Policy Reform and Economic Growth

OECD Tax Policy Study 21 - Executive Summary

The report provides both a broad overview of the effects of taxation on employment as well as a detailed analysis of selected issues.

Taxing Wages - Information by Country

Taxing Wages - Information by Country

Taxing Wages - Main Trends

The 2010 edition of Taxing Wages provides estimates of tax burdens and of the tax wedge between labour costs and net take-home pay for 2010.

Les recettes fiscales ont baissé dans les pays de l'OCDE

Les recettes fiscales encaissées ont baissé en 2009 dans la plupart des pays de l’OCDE, tirées vers la baisse par le ralentissement de l’activité économique et les réductions d’impôt destinées à amortir les effets de la récession qui a suivi la crise financière.