Dubrovnik, 19 June 2009
Building on the process of addressing Overview of tax policy and the Investment Reform Index along the lines of the The Investment Reform Index was the focal point of the second meeting of the working group on tax policy analysis of the OECD Investment Compact for South East Europe.
Involving high-level officials and policy experts from South East Europe and the OECD, discussions centered around the progress in SEE countries in implementing various tax models to analyse the effects of income tax reforms.
Highlights from this meeting included:
Participants from the European Commission, Canada and Greece joined the discussions and shared information on their use of these models, with the OECD Secretariat also presenting additional materials and information on policy applications.
Participants gathered in Dubrovnik, Croatia, for the second meeting of the South East Europe Working Group on Tax Policy Analysis on 16-19 June 2009, with special focus on assessing tax measures in response to the crisis, and examining the tax component of the Investment Reform Index.
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Meeting documentation |
Background note on the tax component of the Investment Reform Index
Review of SEE measures in response to the crisis
Meeting presentations |
I. Tax implications of the global financial and economic crisis
Responding to the global financial and economic crisis: The tax dimension
Review of EU Member States’ tax measures in response to the crisis
The implications of the global financial and economic crisis for future tax policy development
II. Investment Reform Index (IRI) initiative
Tax Component of the Investment Reform Index (IRI) Framework
Assessment of Belgium under the tax component of the IRI framework
III. Taxing Wages framework
The Taxing Wages Framework: An introduction
Taxing Wages Applications in the Greek Tax System
The Taxing Wages Framework: Some applications
IV. Marginal Effective Tax Rate (METR) framework
European Commission study on effective tax rates
METR Analysis: Theory and overview of policy applications
Applications of METR/AETR analysis in Belgium
V. CIT Micro-Simulation Modelling and database construction
Introduction to Micro-Simulation Modeling of corporate income tax
Data required for micro simulation: Administrative and survey data
Data processing flow chart: From returns to reports
Creation of a database: Sampling unit, sample size, stratification criteria and imputation methods
Estimation and other considerations: Dimension compendium and a glance at project analysis
VI. Roundtable discussion on tax implications of the crisis
VII. CIT cample file and applications, estimations of revenue impact of CIT reforms
Bulgarian corporate income tax reform
Documents connexes