OECD Taxation Working Papers

Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
2223-5558 (online)
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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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  N° 15   20 Feb 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/average-personal-income-tax-rate-and-tax-wedge-progression-in-oecd-countries_5k4c0vhzsq8v-en
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Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
Dominique Paturot, Kirsti Mellbye, Bert Brys
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 capture their combined impact, this paper...
  N° 7   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-taxation-as-an-additional-burden-on-labour-income_5kg3h0t4xlq4-en
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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 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/corporate-taxation-and-smes-the-italian-experience_5kg3h0th7t7c-en
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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° 16   01 Aug 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/effective-personal-tax-rates-on-marginal-skills-investments-in-oecd-countries_5k425747xbr6-en
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Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries
Bert Brys, Carolina Torres
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 the direct costs of skills formation, as well...
  N° 27   13 Sep 2016 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/fiscal-incentives-for-r-d-and-innovation-in-a-diverse-world_5jlr9stckfs0-en
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Fiscal incentives for R&D and innovation in a diverse world
Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo, Matej Bajgar
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, impediments or synergies to facilitate the desired...
  N° 3   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-fundamental-tax-reform-happen_5kg3h0v54g34-en
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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° 14   12 Dec 2012 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/modelling-the-tax-burden-on-labour-income-in-brazil-china-india-indonesia-and-south-africa_5k8x9b1sw437-en
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Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
Luca Gandullia, Nicola Iacobone, Alastair Thomas
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 then uses this information to model the tax...
  N° 22   12 Mar 2015 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/moving-beyond-the-flat-tax-tax-policy-reform-in-the-slovak-republic_5js4rtzr3ws2-en
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Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
Ján Remeta, Sarah Perret, Martin Jareš, Bert Brys
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 some of the key characteristics of the Slovak...
  N° 8   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/non-tax-compulsory-payments-as-an-additional-burden-on-labour-income_5kg3h0sn2g6k-en
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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° 20   11 July 2014 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/personal-tax-treatment-of-company-cars-and-commuting-expenses_5jz14cg1s7vl-en
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Personal Tax Treatment of Company Cars and Commuting Expenses
Michelle Harding
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 income tax rules value the benefit in a number...
  N° 11   24 July 2012 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/shifting-from-social-security-contributions-to-consumption-taxes_5k95qw92l521-en
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Shifting from Social Security Contributions to Consumption Taxes
Alastair Thomas, Fidel Picos-Sánchez
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey...
  N° 26   18 July 2016 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-design-for-inclusive-economic-growth_5jlv74ggk0g7-en
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Tax Design for Inclusive Economic Growth
Bert Brys, Sarah Perret, Alastair Thomas, Pierce O’Reilly
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 policy recommendations stemming from the 2008...
  N° 18   04 Sep 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-policy-and-tax-reform-in-the-people-s-republic-of-china_5k40l4dlmnzw-en
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Tax Policy and Tax Reform in the People's Republic of China
Bert Brys, Stephen Matthews, Richard Herd, Xiao Wang
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 agenda, including the consumption taxes...
  N° 1   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-reform-trends-in-oecd-countries_5kg3h0xxmz8t-en
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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...
  N° 9   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxation-and-innovation_5kg3h0sf1336-en
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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° 19   07 Nov 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxation-of-dividend-interest-and-capital-gain-income_5k3wh96w246k-en
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Taxation of Dividend, Interest, and Capital Gain Income
Michelle Harding
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 and real property across the OECD, considering...
  N° 24   10 Mar 2016 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxation-of-knowledge-based-capital_5jm2f6sfz244-en
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Taxation of Knowledge-Based Capital
Alessandro Modica, Thomas Neubig
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. The paper analyses the tax treatment of...
  N° 13   17 Sep 2012 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxes-and-investment-in-skills_5k92sn0qv5mp-en
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Taxes and Investment in Skills
Carolina Torres
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 countries, India and South Africa. The paper...
  N° 21   11 July 2014 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-diesel-differential_5jz14cd7hk6b-en
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The Diesel Differential
Michelle Harding
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 energy and carbon content. To assess whether...
  N° 5   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-evaluation-of-the-effectiveness-of-tax-expenditures-a-novel-approach_5kg3h0trjmr8-en
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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° 17   04 Sep 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-tax-policy-landscape-five-years-after-the-crisis_5k40l4dxk0hk-en
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The Tax Policy Landscape Five Years after the Crisis
Pierre LeBlanc, Stephen Matthews, Kirsti Mellbye
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 faced a range of challenges, most notably from...
  N° 23   01 May 2015 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-distributional-effects-of-energy-taxes_5js1qwkqqrbv-en
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The distributional effects of energy taxes
Florens Flues, Alastair Thomas
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 lower proportion of their expenditure on taxes...
  N° 12   24 July 2012 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/trends-in-personal-income-tax-and-employee-social-security-contribution-schedules_5k95qw9633vf-en
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Trends in Personal Income Tax and Employee Social Security Contribution Schedules
Carolina Torres, Kirsti Mellbye, Bert Brys
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 personal tax rates, this paper discusses...
  N° 4   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/trends-in-top-incomes-and-their-tax-policy-implications_5kg3h0v004jf-en
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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° 10   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/wage-income-tax-reforms-and-changes-in-tax-burdens-2000-2009_5kg3h0s9fm5c-en
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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° 2   03 Nov 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/what-is-a-competitive-tax-system_5kg3h0vmd4kj-en
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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° 25   01 July 2016 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/atteindre-l-emergence_5jlwj0564cxt-fr
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Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire
Sarah Perret, Alain Charlet, Bert Brys
La Côte d’Ivoire s’est fixé comme objectif d’atteindre le statut d’économie émergente d’ici 2020. Cependant, les recettes fiscales de la Côte d’Ivoire sont insuffisantes au regard de ses besoins croissants d’investissements publics en matière d’infrastructure, d’éducation et de santé. La politique fiscale n’est pas qu’une question de...
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