A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
Title | A Comparative Analysis of the Structure of Tax Systems in Industrial Countries PDF eBook |
Author | Mr.Enrique G. Mendoza |
Publisher | International Monetary Fund |
Pages | 68 |
Release | 1993-02 |
Genre | Business & Economics |
ISBN |
A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The stylized facts that distinguish tax systems across countries are documented, and the co-movements between the tax rates and savings, investment, net exports, unemployment, and hours worked are also examined. The results of this analysis illustrate some of the potential implications of tax policies currently under consideration and suggest that the proposed tax rates are useful approximations to those faced by representative agents in dynamic macroeconomic models.
A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
Title | A Comparative Analysis of the Structure of Tax Systems in Industrial Countries PDF eBook |
Author | Enrique G. Mendoza |
Publisher | |
Pages | 62 |
Release | 2006 |
Genre | |
ISBN |
A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are compared with estimates of effective marginal tax rates obtained in other studies. The stylized facts that distinguish tax systems across countries are documented, and the co-movements between the tax rates and savings, investment, net exports, unemployment, and hours worked are also examined. The results of this analysis illustrate some of the potential implications of tax policies currently under consideration and suggest that the proposed tax rates are useful approximations to those faced by representative agents in dynamic macroeconomic models.
A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
Title | A Comparative Analysis of the Structure of Tax Systems in Industrial Countries PDF eBook |
Author | Enrique Gabriel Mendoza Estrada |
Publisher | |
Pages | |
Release | 1993 |
Genre | |
ISBN |
The Politics of Income Taxation
Title | The Politics of Income Taxation PDF eBook |
Author | Steffen Ganghof |
Publisher | ECPR Press |
Pages | 209 |
Release | 2006 |
Genre | Business & Economics |
ISBN | 0954796683 |
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Taxation and Gender Equity
Title | Taxation and Gender Equity PDF eBook |
Author | Caren Grown |
Publisher | Routledge |
Pages | 352 |
Release | 2010-06-10 |
Genre | Business & Economics |
ISBN | 1136980253 |
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women’s lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Taxation
Title | Taxation PDF eBook |
Author | Stephen Smith |
Publisher | Oxford University Press, USA |
Pages | 153 |
Release | 2015 |
Genre | Business & Economics |
ISBN | 0199683697 |
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Title | Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 355 |
Release | 2021-09-15 |
Genre | |
ISBN | 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.