Sélectionner | Date Date | Titre Titre | |||
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No. 31 | 05 Jul 2017 |
The environmental tax and subsidy reform in Mexico
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical... |
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No. 30 | 11 May 2017 |
The impact of energy taxes on the affordability of domestic energy
Energy affordability can be defined as a household’s ability to pay for necessary levels of energy use within normal spending patterns. This paper uses three indicators to measure energy affordability risk in 20 OECD countries. Energy affordability... |
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No. 29 | 14 Dec 2016 |
The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for... |
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No. 28 | 11 Nov 2016 |
Politique fiscale : distinguer entre rendements « normaux » et « excessifs »
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is... |
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No. 27 | 13 Sept 2016 |
Les incitations fiscales en faveur de la R-D et de l'innovation dans un monde diversifié
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers,... |
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No. 26 | 18 Jul 2016 |
Fiscalité et croissance économique inclusive
This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the... |
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No. 25 | 01 Jul 2016 |
Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire
Côte d’Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of... |
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No. 24 | 10 Mar 2016 |
L'imposition du capital intellectuel
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC.... |
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No. 23 | 01 May 2015 |
Les effets redistributifs des taxes sur l'énergie
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a... |
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No. 22 | 12 Mar 2015 |
Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate... |
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No. 21 | 11 Jul 2014 |
Avantage fiscal en faveur du gazole
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of... |
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No. 20 | 11 Jul 2014 |
Traitement des véhicules de société et des frais de transport au regard de l'impôt sur le revenu des personnes physiques
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal... |
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No. 19 | 07 Nov 2013 |
Taxation of Dividend, Interest, and Capital Gain Income
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares... |
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No. 18 | 04 Sept 2013 |
Politique et réformes fiscales en République Populaire de Chine
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform... |
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No. 17 | 04 Sept 2013 |
Le paysage des politiques fiscales, cinq ans après la crise
The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies... |
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No. 16 | 01 Aug 2013 |
Calcul des taux effectifs de l'impôt sur le revenu des personnes physiques applicables aux investissements marginaux dans les compétences dans les pays de l'OCDE
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and... |
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No. 15 | 20 Feb 2013 |
Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to... |
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No. 14 | 12 Dec 2012 |
Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and... |
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No. 13 | 17 Sept 2012 |
Taxes and Investment in Skills
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD... |
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No. 12 | 24 Jul 2012 |
Évolution des barèmes des impôts sur le revenu des personnes physiques et des cotisations de sécurité sociale
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal... |
- Accueil
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- Documents de travail de l'OCDE sur la fiscalité
Documents de travail de l'OCDE sur la fiscalité
Anglais, Français
- ISSN : 22235558 (en ligne)
- https://doi.org/10.1787/22235558
41 - 60 of 71 results
The environmental tax and subsidy reform in Mexico
Johanna Arlinghaus et Kurt van Dender
05 Jul 2017
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical...
The impact of energy taxes on the affordability of domestic energy
Florens Flues et Kurt van Dender
11 May 2017
Energy affordability can be defined as a household’s ability to pay for necessary levels of energy use within normal spending patterns. This paper uses three indicators to measure energy affordability risk in 20 OECD countries. Energy affordability...
The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
Alastair Thomas et Pierce O’Reilly
14 Dec 2016
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for...
Politique fiscale : distinguer entre rendements « normaux » et « excessifs »
Hayley Reynolds et Thomas Neubig
11 Nov 2016
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is...
Les incitations fiscales en faveur de la R-D et de l'innovation dans un monde diversifié
Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo et Matej Bajgar
13 Sept 2016
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers,...
Fiscalité et croissance économique inclusive
Bert Brys, Sarah Perret, Alastair Thomas et Pierce O’Reilly
18 Jul 2016
This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the...
Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire
Sarah Perret, Alain Charlet et Bert Brys
01 Jul 2016
Côte d’Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of...
L'imposition du capital intellectuel
Alessandro Modica et Thomas Neubig
10 Mar 2016
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC....
Les effets redistributifs des taxes sur l'énergie
Florens Flues et Alastair Thomas
01 May 2015
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a...
Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
Ján Remeta, Sarah Perret, Martin Jareš et Bert Brys
12 Mar 2015
The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate...
Avantage fiscal en faveur du gazole
Michelle Harding
11 Jul 2014
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of...
Traitement des véhicules de société et des frais de transport au regard de l'impôt sur le revenu des personnes physiques
Michelle Harding
11 Jul 2014
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal...
Taxation of Dividend, Interest, and Capital Gain Income
Michelle Harding
07 Nov 2013
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares...
Politique et réformes fiscales en République Populaire de Chine
Bert Brys, Stephen Matthews, Richard Herd et Xiao Wang
04 Sept 2013
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform...
Le paysage des politiques fiscales, cinq ans après la crise
Pierre LeBlanc, Stephen Matthews et Kirsti Mellbye
04 Sept 2013
The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies...
Calcul des taux effectifs de l'impôt sur le revenu des personnes physiques applicables aux investissements marginaux dans les compétences dans les pays de l'OCDE
Bert Brys et Carolina Torres
01 Aug 2013
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and...
Progression des taux moyens de l'impôt sur le revenu des personnes physiques et du coin fiscal dans les pays de l'OCDE
Dominique Paturot, Kirsti Mellbye et Bert Brys
20 Feb 2013
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to...
Modéliser la charge fiscale pesant sur les revenus du travail en Afrique du Sud, au Brésil, en Chine, en Inde et en Indonésie
Luca Gandullia, Nicola Iacobone et Alastair Thomas
12 Dec 2012
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and...
Taxes and Investment in Skills
Carolina Torres
17 Sept 2012
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD...
Évolution des barèmes des impôts sur le revenu des personnes physiques et des cotisations de sécurité sociale
Carolina Torres, Kirsti Mellbye et Bert Brys
24 Jul 2012
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal...