Latest Documents


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.

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.

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

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).

12-October-2011

English

Tax reform can create jobs

High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for employment.

11-October-2011

English

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

11-October-2011

English, , 229kb

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.

10-May-2011

English

Tax reforms to improve economic performance

Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.

15-December-2010

English

Tax revenues fall in OECD countries

Tax revenues fell in cash terms during 2009 in most OECD countries, driven downward by declining economic activity and tax cuts aimed at cushioning the effects of the recession that followed the financial crisis.

3-December-2010

English

Tax Policy Study No. 20 - Tax Policy Reform and Economic Growth

In the wake of the recent financial and economic crisis, how OECD countries can face the challenge of restoring public finances without jeopardising economic growth?

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