OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157

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This report investigates how tax structures can best be designed to support GDP per capita growth.

Author: John McDermott
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
In this paper we construct a model with increasing returns stemming from product variety to explore the different effects of regulations and taxes on economic development, real activity, and growth. Regulations raise fixed and variable costs, while taxes primarily increase variable costs. This is important because fixed costs determine the extent of specialization, which in our model plays an important role in human capital accumulation and development. Given the choice, taxation is preferred to regulation, because of regulation's negative effects on the growth of human capital. Empirical tests using panel data across countries provides support for the theory. (JEL Codes: O41, O33, O14, E24, E23).

Author: American Council for Capital Formation. Center for Policy Research
Publisher:
ISBN: 9781884032035
Category : Business & Economics
Languages : en
Pages : 166

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Author: Yariv Brauner
Publisher: Edward Elgar Publishing
ISBN: 0857930028
Category : Law
Languages : en
Pages : 411

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'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.

Author: Harold M. Groves
Publisher: READ BOOKS
ISBN: 9781406746013
Category : History
Languages : en
Pages : 444

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COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDY POSTWAR TAXATION AND ECONOMIC PROGRESS COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDIES THE LIQUIDATION OF WAR PRODUCTION By A. D. H. Kaplan DEMOBILIZATION OF WARTIME ECONOMIC CONTROLS By John Maurice Clark PROVIDING FOR UNEMPLOYED WORKERS IN THE TRANSITION By Richard A. Lester PRODUCTION, JOBS AND TAXES By Harold M. Groves INTERNATIONAL TRADE AND DOMESTIC EMPLOYMENT By Calvin B. Hoover AGRICULTURE IN AN UNSTABLE ECONOMY By Theodore W. Schultz POSTWAR TAXATION AND ECONOMIC PROGRESS By Harold M. Groves SUPPLEMENTARY RESEARCH PAPERS PERSONNEL PROBLEMS OF THE POSTWAR TRANSITION PERIOD By Charles A. Myers THE ECONOMICS OF A FREE SOCIETY By William Benton WORLD POLITICS FACES ECONOMICS By Harold D. Lasswell Published by C. E. D. COMMITTEE FOR ECONOMIC DEVELOPMENT RESEARCH STUDY Postwar Taxation and Economic Progress BY HAROLD M. GROVES Professor of Economics University of Wisconsin FIRST EDITION McGRAW-HILL BOOK COMPANY, INC. NEW YORK AND LONDON 1946 The Trustees of the Committee for Economic Development established the Research Committee to initiate studies into the principles of business policy and of public policy which will foster the full contribution by industry and commerce in the postwar period to the attainment of high and secure standards of living for people in all walks of life through maximum employment and high produc tivity in the domestic economy. From C. E. D. By-Laws. The studies are assigned by the Research Director to qualified scholars, drawn largely from leading universities. Under the by-laws all research is to be thoroughly objective in character, and the approach in each instance is to be from the standpoint of the general welfare and not from that of any special political or economic group. The reports present the findings of the authors, who have complete freedom to express their own con clusions. They do not purport to set forth the views of the Trustees, the Research Committee, the Research Advisory Board, the Research Staff, or the business men affiliated with the C. E. D. This report is the second volume on taxation as related to economic progress and the tenth in the series. The Research Committee draws on these studies and other available information in formulating its recommendations as to national policy for the problems examined. Its policy statements are offered as an aid to clearer understanding of steps to be taken to reach and maintain a high level of pro ductive employment and a steadily rising standard of living. The statements are available from the national or any local C. E. D. office. FOREWORD THIS study was undertaken to develop recommendations for a postwar tax system patterned genuinely in the public interest. The objective was not a blueprint for temporary transition policy but rather the specifications for a permanent tax structure toward which we should be working. While the book does illuminate transition issues, its main value lies in its contribution to perspective and understanding regarding long run problems. Fiscal-monetary policy is not considered extensively here. This subject will be dealt with in a forthcoming C. E. D. report, Jobs and Markets in the Transition, and in a later volume addressed to long-run fiscal problems. As a companion piece to Groves report, the reader will be interested in the policy statement by the Research Committee, A Postwar Federal Tax Plan for High Employment. This state ment, based on a preliminary study by Professor Groves of the relationship of taxation to incentives and to employment, as well as other materials, parallels closely Groves conclusions in this final study. The various research projects, completed and in process, that comprise the C. E. D. research program are outlined on pages 406-410. THEODORE O...

Author: Willi Leibfritz
Publisher: OECD
ISBN:
Category : Fiscal policy
Languages : en
Pages : 144

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Book Description
This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and draws conclusions for tax policy in OECD countries.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651

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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Author: Philip Booth
Publisher: London Publishing Partnership
ISBN: 025536735X
Category : Political Science
Languages : en
Pages : 256

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Book Description
Amidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance.

Author: Alan A. Altshuler
Publisher: Brookings Institution Press
ISBN: 0815791275
Category : Business & Economics
Languages : en
Pages : 190

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A Brookings Institution Press and Lincoln Institute of Land Policy publication Over the past two decades Americans have become increasingly skeptical about the benefits of community growth and hostile to new taxes--while continuing to demand improvements in local services. One response to this tension has been a burgeoning movement to raise public revenue by regulating growth. In this timely book, the authors explain that most growing localities now require private developers to finance public improvements as a condition for receiving permits to build. These permit conditions, known as "exactions," are most commonly used to ensure that infrastructure capacity will be adequate to serve the occupants of new real estate developments and to lessen the harmful effects of these developments on other local citizens. Exactions are often used to finance new roads, water and waste disposal facilities, and public open space, but some communities have begun to require developer financing for such services as day care, job training, low-cost housing, and ride sharing. The authors see the dramatic growth of exaction financing as an epochal shift in the character of American land use regulation. A function once isolated from the local government mainstream is now close to heart of fiscal and public works decisionmaking. Politicians find exactions an extremely valuable tactic for resolving land use conflict. Lawyers and developers worry about how to establish appropriate limits on the use of exaction, economists debate their equity and efficiency, and planners consider their effect on urban reform. Regulation for Revenue offers an integrated appraisal of exaction financing, showing that exactions come in many forms and that they can be meaningfully evaluated only by comparison with realistic alternatives. These include growth restrictions, tolerance of infrastructure overload, and increased tax and user charges.

Author: United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on National Economic Growth, Natural Resources, and Regulatory Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 164

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