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Progressive tax reform in OECD countries : perspectives and obstacles

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  • Godar, Sarah.
  • Paetz, Christoph.
  • Truger, Achim.

Abstract

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  • Godar, Sarah. & Paetz, Christoph. & Truger, Achim., 2014. "Progressive tax reform in OECD countries : perspectives and obstacles," ILO Working Papers 994855103402676, International Labour Organization.
  • Handle: RePEc:ilo:ilowps:994855103402676
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    File URL: http://www.ilo.org/public/libdoc//ilo/2014/114B09_54_engl.pdf
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    References listed on IDEAS

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    1. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    2. Giorgia Maffini, 2013. "Corporate tax policy under the Labour government, 1997–2010," Working Papers 1302, Oxford University Centre for Business Taxation.
    3. Robert H. Frank, 2005. "Positional Externalities Cause Large and Preventable Welfare Losses," American Economic Review, American Economic Association, vol. 95(2), pages 137-141, May.
    4. J. M. Keynes, 1937. "The General Theory of Employment," The Quarterly Journal of Economics, Oxford University Press, vol. 51(2), pages 209-223.
    5. Milton Friedman, 1957. "Introduction to "A Theory of the Consumption Function"," NBER Chapters,in: A Theory of the Consumption Function, pages 1-6 National Bureau of Economic Research, Inc.
    6. Mark Gertler & Jordi Gali & Richard Clarida, 1999. "The Science of Monetary Policy: A New Keynesian Perspective," Journal of Economic Literature, American Economic Association, vol. 37(4), pages 1661-1707, December.
    7. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    8. Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate tax elasticities: a reader's guide to empirical findings," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 680-697, winter.
    9. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 23-30, October.
    10. van Treeck, Till. & Sturn, Simon., 2012. "Income inequality as a cause of the Great Recession? : A survey of current debates," ILO Working Papers 994709343402676, International Labour Organization.
    11. Daniel Detzer, 2015. "Inequality and the Financial System— The Case of Germany," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 54(4), pages 585-608.
    12. Marius Brülhart & Mario Jametti & Kurt Schmidheiny, 2012. "Do agglomeration economies reduce the sensitivity of firm location to tax differentials?," Economic Journal, Royal Economic Society, vol. 122(563), pages 1069-1093, September.
    13. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    14. European Commission, 2010. "Financial Sector Taxation," Taxation Papers 25, Directorate General Taxation and Customs Union, European Commission.
    15. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    16. Görg, Holger & Molana, Hassan & Montagna, Catia, 2009. "Foreign direct investment, tax competition and social expenditure," International Review of Economics & Finance, Elsevier, vol. 18(1), pages 31-37, January.
    17. Thomas Piketty & Gabriel Zucman, 2014. "Capital is Back: Wealth-Income Ratios in Rich Countries 1700–2010," The Quarterly Journal of Economics, Oxford University Press, vol. 129(3), pages 1255-1310.
    18. Bert Brys & Stephen Matthews & Jeffrey Owens, 2011. "Tax Reform Trends in OECD Countries," OECD Taxation Working Papers 1, OECD Publishing.
    19. Xing, Jing, 2012. "Tax structure and growth: How robust is the empirical evidence?," Economics Letters, Elsevier, vol. 117(1), pages 379-382.
    20. repec:ilo:ilowps:470934 is not listed on IDEAS
    21. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim / Leibniz Centre for European Economic Research.
    22. Mark Gertler & Jordi Gali & Richard Clarida, 1999. "The Science of Monetary Policy: A New Keynesian Perspective," Journal of Economic Literature, American Economic Association, vol. 37(4), pages 1661-1707, December.
    23. Eckhard Hein & Engelbert Stockhammer (ed.), 2011. "A Modern Guide to Keynesian Macroeconomics and Economic Policies," Books, Edward Elgar Publishing, number 13962.
    24. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 3-20, Summer.
    25. Willem Vermeend & Rick van der Ploeg & Jan W. Timmer, 2008. "Taxes and the Economy," Books, Edward Elgar Publishing, number 12621.
    26. Milton Friedman, 1957. "A Theory of the Consumption Function," NBER Books, National Bureau of Economic Research, Inc, number frie57-1, July-Dec.
    27. Sebastian Gechert & Henner Will, 2012. "Fiscal Multipliers: A Meta Regression Analysis," IMK Working Paper 97-2012, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    28. Ludwig Reinhard & Steven Li, 2011. "The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms," The European Journal of Finance, Taylor & Francis Journals, vol. 17(8), pages 717-737.
    29. repec:wfo:wstudy:31819 is not listed on IDEAS
    30. Herr, Hansjörg. & Ruoff, Bea., 2014. "Wage dispersion : empirical developments, explanations, and reform options," ILO Working Papers 994853253402676, International Labour Organization.
    31. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
    32. Aleksandra Riedl & Silvia Rocha-Akis, 2012. "How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates," Canadian Journal of Economics, Canadian Economics Association, vol. 45(2), pages 632-671, May.
    33. Giorgia Maffini, 2013. "Corporate tax policy under the Labour government, 1997–2010," Oxford Review of Economic Policy, Oxford University Press, vol. 29(1), pages 142-164, SPRING.
    34. Paul Davidson, 2011. "Post Keynesian Macroeconomic Theory, Second Edition," Books, Edward Elgar Publishing, number 14290.
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    Citations

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    Cited by:

    1. Uxó González, Jorge & Álvarez, Ignacio & Febrero, Eladio, 2017. "Fiscal space on the eurozone periphery: The case of Spain," IPE Working Papers 84/2017, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    2. repec:ilo:ilowps:488272 is not listed on IDEAS
    3. repec:ilo:ilowps:487331 is not listed on IDEAS
    4. repec:ilo:ilowps:485510 is not listed on IDEAS
    5. repec:ilo:ilowps:488271 is not listed on IDEAS
    6. repec:ilo:ilowps:488877 is not listed on IDEAS
    7. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    8. Hofmann, Claudia. & Schuster, Norbert., 2016. "It ain't over 'til it's over : the right to strike and the mandate of the ILO Committee of Experts revisited," ILO Working Papers 994902973402676, International Labour Organization.
    9. Herman, Christoph., 2015. "Green new deal and the question of environmental and social justice," ILO Working Papers 994871163402676, International Labour Organization.
    10. Khan, Mohd Raisul Islam. & Wichterich, Christa., 2015. "Safety and labour conditions : the accord and the national tripartite plan of action for the garment industry of Bangladesh," ILO Working Papers 994888773402676, International Labour Organization.
    11. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    12. Dobrusin, Bruno., 2014. "Trade union debates on sustainable development in Brazil and Argentina," ILO Working Papers 994870313402676, International Labour Organization.
    13. repec:ilo:ilowps:488300 is not listed on IDEAS
    14. Cody, John., 2015. "How labor manages productivity advances and crisis response : a comparative study of automotive manufacturing in Germany and the US," ILO Working Papers 994871573402676, International Labour Organization.
    15. repec:ilo:ilowps:488324 is not listed on IDEAS
    16. Magalhães Prates, Daniela. & Ferreira, Adriana Nunes. & Gorayeb, Daniela., 2015. "The Brazilian credit market : recent developments and impact on inequality," ILO Working Papers 994882723402676, International Labour Organization.
    17. repec:ilo:ilowps:484519 is not listed on IDEAS
    18. Ruoff, Bea., 2016. "Labour market developments in Germany : tales of decency and stability," ILO Working Papers 994899913402676, International Labour Organization.
    19. Mattei, Lauro., 2015. "The Brazilian rural development model in the context of green economy," ILO Working Papers 994873313402676, International Labour Organization.
    20. Eicker-Wolf, Kai. & Truger, Achim., 2014. "Demystifying a "shining example" : German public finances under the debt brake," ILO Working Papers 994845193402676, International Labour Organization.
    21. Bajar, Sumedha. & Rajeev, Meenakshi., 2015. "The impact of infrastructure provisioning on inequality : evidence from India," ILO Working Papers 994882713402676, International Labour Organization.
    22. Rajeev, Meenakshi., 2015. "Financial inclusion and disparity : a case of India," ILO Working Papers 994883243402676, International Labour Organization.
    23. Sauviat, Luciole., 2015. "In search for political consciousness : the role of workers' education," ILO Working Papers 994883003402676, International Labour Organization.

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