Working Papers


  • 3-November-2011

    English

    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’

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  • 3-November-2011

    English

    Taxation and Innovation

    Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies.

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  • 3-November-2011

    English

    Non-Tax Compulsory Payments as an Additional Burden on Labour Income

    In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer’s labour costs or reduce the employee’s net take-home pay in a similar way to taxes,

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  • 3-November-2011

    English

    Corporate Taxation and SMEs: The Italian Experience

    This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief

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  • 3-November-2011

    English

    Tax Reform Trends in OECD Countries

    Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the lead given by the United Kingdom in 1984 and the United States in 1986. In some countries, including Australia and New Zealand, reforms have been profound and sometimes implemented over a

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  • 3-November-2011

    English

    Consumption Taxation as an Additional Burden on Labour Income

    The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash benefits received by families.

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  • 3-November-2011

    English

    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?

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  • 3-November-2011

    English

    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.

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  • 3-November-2011

    English

    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).

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  • 26-octobre-2011

    Français

    Brésil : Ajuster les politiques macroéconomiques pour soutenir la croissance

    Ce papier identifie les changements du cadre macroéconomique qui aideront le Brésil à réaliser des performances robuste dans un nouvel environnement.

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