Download Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) PDF Free - Full Version
Download Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) by OECD in PDF format completely FREE. No registration required, no payment needed. Get instant access to this valuable resource on PDFdrive.to!
About Tax Policy Reform and Economic Growth (OECD Tax Policy Studies)
In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised. Table of Content :Summary PART I. TAXATION AND ECONOMIC GROWTH RECOMMENDATIONS AND REFORMS IN OECD COUNTRIES Chapter 1. Growth-oriented Tax Policy Reform Recommendations-1.1. Broad policy options for reforming the overall tax mix-1.2. Possible avenues for tax reforms to enhance the performance of labour utilisation, investment and productivity Chapter 2. How Do Trends in the Composition of Tax Receipts and in Tax Rates Compare with the Tax and Growth Recommendations?-2.1. The level of taxation-2.2. The tax mix PART II. MAKING GROWTH-ORIENTED TAX REFORMS HAPPEN Chapter 3. Obstacles to Fundamental Tax Reforms-3.1. Obstacles to fundamental tax reforms: issues of tax policy design -3.2. Tax administration issues-3.3. Political economy and institutional factors Chapter 4. Strategies for Successfully Implementing Growth-oriented Tax Reforms -4.1. A clear strategic vision and solid tax policy analysis -4.2. Framing tax policy debates when equity issues arise -4.3. Advancing reform and ex ante constraints-4.4. Ex post evaluation and international dialogue-4.5. The proper timing of reform-4.6. Bundling reforms into comprehensive packages -4.7. Incremental growth-oriented tax reform approaches.-4.8. Transitional arrangements-4.9. The quality of the institutions charged with reform design and implementation .-4.10. Communication and the transparency of tax reform processes -4.11. Co-ordination of reform across levels of government-4.12. Strong leadership PART III. FURTHER ANALYSIS OF THE ""TAX AND GROWTH"" TAX POLICY RECOMMENDATIONS Chapter 5. Tax Design Considerations-5.1. Tax base broadening versus the use of tax expenditures -5.2. VAT base broadening -5.3. Recurrent taxes on immovable property-5.4. Corporate income tax reform strategies-5.5. Personal income tax reform strategiesChapter 6. Taxation, Economic Growth and Sustainable Tax Revenues -6.1. Implemented tax reforms during and after the crisis -6.2. The tax and growth recommendations are unchangedReferencesAnnex A. The 2010 Tax Reform Process in DenmarkAnnex B. The OECD Tax and Growth Study
Detailed Information
| Author: | OECD |
|---|---|
| Publication Year: | 2010 |
| ISBN: | 9264091076 |
| Pages: | 157 |
| Language: | English |
| File Size: | 1.523 |
| Format: | |
| Price: | FREE |
Safe & Secure Download - No registration required
Why Choose PDFdrive for Your Free Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) Download?
- 100% Free: No hidden fees or subscriptions required for one book every day.
- No Registration: Immediate access is available without creating accounts for one book every day.
- Safe and Secure: Clean downloads without malware or viruses
- Multiple Formats: PDF, MOBI, Mpub,... optimized for all devices
- Educational Resource: Supporting knowledge sharing and learning
Frequently Asked Questions
Is it really free to download Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) PDF?
Yes, on https://PDFdrive.to you can download Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) by OECD completely free. We don't require any payment, subscription, or registration to access this PDF file. For 3 books every day.
How can I read Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) on my mobile device?
After downloading Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) PDF, you can open it with any PDF reader app on your phone or tablet. We recommend using Adobe Acrobat Reader, Apple Books, or Google Play Books for the best reading experience.
Is this the full version of Tax Policy Reform and Economic Growth (OECD Tax Policy Studies)?
Yes, this is the complete PDF version of Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) by OECD. You will be able to read the entire content as in the printed version without missing any pages.
Is it legal to download Tax Policy Reform and Economic Growth (OECD Tax Policy Studies) PDF for free?
https://PDFdrive.to provides links to free educational resources available online. We do not store any files on our servers. Please be aware of copyright laws in your country before downloading.
The materials shared are intended for research, educational, and personal use in accordance with fair use principles.
