Latest Documents


  • 12-October-2011

    English

    Taxation and Employment

    This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.

  • 12-octobre-2011

    Français

    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.

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  • 15-décembre-2010

    Français

    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.

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  • 8-décembre-2010

    Français

    Des réformes fiscales pour améliorer la performance économique

    Beaucoup de gouvernements doivent faire face à des niveaux de déficits et d’endettement sans précédent. Les dépenses publiques ont augmenté et les moyens de les financer ont diminué suite à la chute des recettes publiques – plus de 10 % dans certains pays.

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  • 3-December-2010

    English, , 2,727kb

    Tax policy reform and fiscal consolidation

    Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare.

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  • 2-December-2010

    English

    Tax Reform: Restoring Growth

    Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare. But how can such distortions be minimised?

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  • 3-November-2010

    English

    Tax Policy Reform and Economic Growth

    In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth.  The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
  • 28-October-2010

    English

    Choosing a Broad Base - Low Rate Approach to Taxation

    Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant.  Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.  This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
  • 12-October-2010

    English, , 508kb

    Taxation, Innovation and the Environment (Chinese version)

    Taxation, Innovation and the Environment (Chinese version)

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  • 18-May-2010

    English

    Outcomes of the first meeting of the Informal Task Force on Tax and Development

    The first meeting of the OECD’s informal Task Force on Tax and Development was held on 11 May. They agreed to assist developing countries to develop effective tax systems.

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