29-May-2018
English
Finland raises a large amount of taxes to finance high-quality public services and redistribute income.
25-May-2018
English
The analysis suggests that countries with a counter-cyclical fiscal stance typically have a public spending structure that is more supportive of inclusive growth.
23-February-2018
English
This paper investigates if higher public spending in education and better teacher qualifications are related to student’s performance, using data from Saber 11, a national standardized test conducted by Instituto Colombiano para la Evaluación de la Educación.
22-February-2018
English
This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.
22-February-2018
English
This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.
15-February-2018
English
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered.
10-January-2018
English
France’s health-care system offers high-quality care. Average health outcomes are good, public satisfaction with the health-care system is high, and average household out-of-pocket expenditures are low.
22-December-2017
English
Redistribution is quantified as the relative reduction in market income inequality achieved by personal income taxes, employees’ social security contributions and cash transfers, based on household-level micro data.
19-December-2017
English
Can reforms that shift the balance among different taxes in the revenue mix lastingly influence the overall prosperity of an economy and the distribution of income across households?
12-December-2017
English
The personal tax system has a large influence on incentives to work, save and invest and hence growth. At the same time it is a key policy lever for income redistribution.