经济合作与发展组织(OECD)于2024年11月21日发布《消费税[1]趋势(Consumption Tax Trends)2024》报告,全面分析了成员国的消费税收入水平与税收结构,并特别聚焦于各国在增值税(value added tax)和特别消费税(excise tax)设计与实施方面的最新实践。 一、消费税收入概况 20...
… secular trends such as population ageing and the rising relative price of services will keep adding pressure on government budgets. Without policy changes, maintaining current public service standards and benefits while keeping public debt ratios stable at current levels would increase fiscal pressure...
including anonymized and aggregated Country-by-Country report statistics」、2022年12月7日付EY Global Tax Alert「OECD releases corporate tax statistics and the 2022 revenue statistics and consumption tax trends」、および2023年12月28日付EY Global Tax Alert「OECD releases fifth edition ...
The consumption of sugar-sweetened drinks is also lower in Ireland at 8%, compared to the EU average of 14%. The report credits the Sugar-Sweetened Drinks Tax, introduced in 2018, for reducing sugar intake from carbonated soft drinks from 5kg per person in 2018 t...
OECD_碳定价和新冠肺炎-19——OECD和G20国家的政策变化、挑战和设计选择_报告(2022-03-11).docx,Daniel Nachtigall,Jane Ellis, Daniel Nachtigall, Jane Ellis, Sofie Errendal Carbon pricing and COVID-19: Policy changes, challenges and design options in OECD and
(2016). Error correction testing in panels with common stochastic trends. Journal of Applied Econometrics, 31(6), 982–1004. https://doi.org/10.1002/jae.2475 Article Google Scholar Ghosh, S., Doğan, B., Can, M., Shah, M. I., & Apergis, N. (2022). Does economic structure ...
3 In the Transatlantic Trends on Immigration 2010, 56% of Americans think that immigrants take jobs away from the native-born, while 44% of Europeans think that immigrants bring down the wages of citizens.4 These public views are likely to be based on a simplistic vision of the functioning ...
2022, Energy Reports Show abstract Activity and efficiency trends for the residential sector across countries 2022, Energy and Buildings Show abstract Do more efficient buildings lead to lower household energy consumption for cooling? Evidence from Guangzhou, China 2022, Energy Policy Show abstractView ...
In the era of digital transformation, understanding the factors that drive labor productivity is of paramount importance. Against this backdrop, this study explores the function of Information and Communication Technology (ICT) in labor productivity of OECD countries from 1996 to 2020. Using quantile ...
3.1.Tax treatment of retirement savings from the perspective of individuals 50 3.2.Non-tax financial incentives 59 3.3.Treatment of contributions and benefits with respect to social contributions 62 3.4.Perspective of the employer 63 3.5.Recent trends in the design of financial incentives for ...