Tax reform to support growth and employment in Finland / Christophe André, Hyunjeong Hwang
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: OECD. OECD Economics Department working papers ; no. 1468Verlag: Paris : OECD Publishing, 2018Beschreibung: 1 Online-Ressource (circa 27 Seiten) : IllustrationenSchlagwörter: Genre/Form: DOI: DOI: 10.1787/412834d3-enOnline-Ressourcen: Zusammenfassung: Finland raises a large amount of taxes to finance high-quality public services and redistribute income. Public finances are currently relatively solid and taxes and transfers reduce income inequality significantly. However, a rapidly ageing population pushes up public spending, while globalisation creates challenges in raising revenue. Hence, ensuring long-term fiscal sustainability requires both containing spending through efficiency gains in the provision of public services and raising revenue in a way that minimises deadweight costs and distortions weighing on growth and employment. Reducing further the tax wedge on labour income would lift employment. More revenue could be raised through a reduction in the range of goods and services subject to reduced VAT rates, higher taxes on consumption that is harmful to the environment or health and higher property taxes. A competitive corporate taxation, combined with international cooperation to avoid base erosion and profit shifting, is needed to foster local production.PPN: PPN: 1034111442Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebookDieser Titel hat keine Exemplare
Zusammenfassung in französischer Sprache