Narrow search
Showing 1 - 10 of 370
Cover Image
The Role of Indicators in Structural Surveillance
1990
considerations. Potential indicators are examined for six areas -- taxation, trade, industry, agriculture, labour markets and …
Persistent link: https://www.econbiz.de/10012444002
Cover Image
Increasing Efficiency and Reducing Complexity in the Tax System in the United States
Herd, Richard - 2001
of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …
Persistent link: https://www.econbiz.de/10012445968
Cover Image
How do Taxes Affect Investment and Productivity? : An Industry-Level Analysis of OECD Countries
Vartia, Laura - 2008
differently by taxation. Investment is shown to respond negatively to an increase in the corporate tax rate and a decrease in …
Persistent link: https://www.econbiz.de/10012444789
Cover Image
Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes
Yoo, Kwang-Yeol - 2004
-specific features of savings taxation, the paper also provides an overview of the tax treatment of private pension arrangements and …
Persistent link: https://www.econbiz.de/10012444428
Cover Image
Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10012445332
Cover Image
Average Effective Tax Rates on Capital, Labour and Consumption
Carey, David - 2000
Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...
Persistent link: https://www.econbiz.de/10012446015
Cover Image
Marginal Effective Tax Rates on Physical, Human and R&D Capital
Gordon, Kathryn - 1998
This paper presents marginal effective tax rates (METRs) for a number of physical and intangible assets and for a number of funding sources. The assets include machinery, buildings, inventories, investments in short-lived R&D (that is, investments whose returns last only a few years) and in...
Persistent link: https://www.econbiz.de/10012446038
Cover Image
The tortoise and the hare: The race between vaccine rollout and new COVID variants
Turner, David - 2021
New variants of the virus are spreading which, together with seasonal effects, are estimated to be able to raise effective reproduction numbers by up to 90%. Meanwhile, many countries are rolling out vaccination programmes, but at varying speeds. Hence the race is on to beat the variants with...
Persistent link: https://www.econbiz.de/10012630293
Cover Image
Do Tax Structures Affect Aggregate Economic Growth? : Empirical Evidence from a Panel of OECD Countries
Arnold, Jens - 2008
This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are accounted for. The results of the analysis...
Persistent link: https://www.econbiz.de/10012445986
Cover Image
OECD's Indicators of International Trade and Competitiveness
Durand, Martine - 1992
This paper presents the methodology adopted by the Economics Department to calculate indices of effective exchange rates and indicators of competitiveness, based on unit labour costs and export unit values in the manufacturing sector. The calculation derives from a double-weighting system which...
Persistent link: https://www.econbiz.de/10012444006