دانلود کتاب Tax Policy Reforms 2019 OECD and Selected Partner Economies

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Foreword
Executive summary
1 Macroeconomic background
1.1. Global growth, labour market and investment trends
1.1.1. Global growth slowed in 2018 with diverging developments in major economies
1.1.2. Labour market conditions continued to improve but the recovery in employment remained uneven
1.1.3. Subdued wage growth checked consumption growth and inflation in 2018
1.1.4. Policy uncertainty and trade tensions weighed on investment and productivity growth remained low
1.2. Public debts and budget balances
1.2.1. Budget balances have improved and public debt ratios have stabilised or declined in many countries
1.3. Trends in income inequality
1.3.1. Income inequality remains high in many countries
References
Notes
2 Tax revenue trends
2.1. Trends in tax revenue levels
2.1.1. Tax revenues vary across countries
2.1.2. Recent tax revenue trends have differed across countries
2.1.3. Tax-to-GDP ratios have converged towards higher levels over time
2.2. Trends in the composition of tax revenues
2.2.1. The composition of tax revenues varies across countries
2.2.2. Tax structures have converged towards the OECD average
References
Notes
3 The latest tax policy reforms
3.1. Personal income taxes and social security contributions
3.1.1. Labour taxes are the most important source of tax revenues in OECD countries on average
3.1.2. Taxes on labour income declined on average between 2013 and 2018, after a series of post-crisis increases
3.1.3. The previous focus on cutting PIT rates has slowed markedly
There have been fewer top PIT rate reforms than in previous years
The previous focus on tax rate cuts targeted at low and middle-income earners has slowed
3.1.4. PIT base narrowing reforms have intensified
General tax allowances, tax credits and tax brackets
EITCs and other in-work tax benefits
Children and other dependents
Elderly and disabled
Other employment and skills-related tax provisions
Tax reforms for the self-employed
Other PIT deductions and credits
3.1.5. Some countries have increased tax rates on personal capital income, while others have expanded reliefs to support pension savings and small savers
Several countries increased tax rates on personal capital income
Some countries have narrowed capital income tax bases to support pension savings and small savers
3.1.6. Modest SSC rate cuts coupled with modest SSC base narrowing
There was a mix of modest SSC rate cuts and increases
Countries have modestly adjusted employee and employer SSC bases
3.2. Corporate income taxes and other corporate taxes
3.2.1. Trends in CIT revenues have varied across countries
3.2.2. There has been a steady and widespread decline in corporate income tax rates
Standard CIT rates
SME CIT rates
Intellectual property regimes
Reduced CIT rate for reinvested earnings in Italy
Increases in resource rent taxes
3.2.3. Many countries have increased the generosity of their corporate tax incentives
Increases in capital allowances
Increase in the generosity of R&D tax incentives
Other tax incentives
Notional interest deductions
Loss carryover provisions
Broadening the CIT base to other types of income
Adoption of group taxation
3.2.4. Fight against corporate tax avoidance
BEPS minimum standards
BEPS beyond minimum standards
Withholding taxes on outgoing payments
3.2.5. Progress is being made towards a long-term multilateral solution to address the tax challenges arising from digitalisation
3.3. VAT/GST and other taxes on goods and services
3.3.1. Consumption taxes, in particular VAT, are a major source of revenue in most countries
3.3.2. Standard VAT rates have remained stable
3.3.3. The scope of reduced VAT rates has been expanded in many countries
3.3.4. Some countries have introduced VAT simplification measures for businesses
3.3.5. The fight against fraud has been a priority of recent VAT reforms
3.3.6. Countries have made progress to ensure the effective taxation of cross-border trade
3.3.7. Excise duties continue to be raised to influence consumer behaviour
3.3.8. New trade taxes have been introduced
3.4. Environmentally related taxes
3.4.1. Environmentally related tax revenues vary widely across countries and continue to be driven by taxes on energy use
3.4.2. The potential of environmentally related taxes as a tool for sustainable tax policy remains large
3.4.3. Progress in strengthening carbon pricing to preserve the climate is weak
3.4.4. Countries’ engagement to strengthen energy taxes has slowed in 2019
3.4.5. Vehicle taxation has seen limited momentum, but there have been changes to less conventional tax bases
3.4.6. Despite their potential to improve environmental outcomes and raise revenues, the scope of other environmentally related taxes remains limited
3.5. Property taxes
3.5.1. Property taxes continue to be a small source of revenue
3.5.2. Reforms in 2019 have been limited in number and in scope
References
Notes