OECD Taxation Working Papers

ISSN :
2223-5558 (online)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 
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Mark Number Date Title
  N° 10   03 Nov 2011 Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
Bert Brys
The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD,...
  N° 9   03 Nov 2011 Taxation and Innovation
Pamela Palazzi
Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies. At the same time, the global financial crisis has increased...
  N° 8   03 Nov 2011 Non-Tax Compulsory Payments as an Additional Burden on Labour Income
Bert Brys
In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to...
  N° 7   03 Nov 2011 Consumption Taxation as an Additional Burden on Labour Income
Fidel Picos-Sánchez
The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash benefits received by families. The Report...
  N° 6   03 Nov 2011 Corporate Taxation and SMEs: The Italian Experience
Marco Manzo
This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small...
  N° 5   03 Nov 2011 The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach
Antonella Caiumi
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part of) the private financing; (iii) to what...
  N° 4   03 Nov 2011 Trends in Top Incomes and their Tax Policy Implications
Stephen Matthews
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a perspective of almost a century. Since the early...
  N° 3   03 Nov 2011 Making Fundamental Tax Reform Happen
Bert Brys
This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an obstacle to the design and implementation of tax...
  N° 2   03 Nov 2011 What is a "Competitive" Tax System?
Stephen Matthews
This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.
  N° 1   03 Nov 2011 Tax Reform Trends in OECD Countries
Bert Brys, Stephen Matthews, Jeffrey Owens
Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the lead given by the United Kingdom in 1984 and the...
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