Ratios Fiscaux
DOWNLOAD
Download Ratios Fiscaux PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Ratios Fiscaux book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Ratios Fiscaux
DOWNLOAD
Author : Organisation de coopération et de développement Économiques
language : en
Publisher:
Release Date : 2003
Ratios Fiscaux written by Organisation de coopération et de développement Économiques and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Tudes De Politique Fiscale De L Ocde Ratios Fiscaux Une Tude Critique
DOWNLOAD
Author : OECD
language : fr
Publisher: OECD Publishing
Release Date : 2003-01-29
Tudes De Politique Fiscale De L Ocde Ratios Fiscaux Une Tude Critique written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-29 with categories.
Les ratios de prélèvements obligatoires calculés sur la base de données globales — appellés également « taux implicites d’imposition » — retiennent de plus en plus l’attention des responsables et des analystes parce qu’ils offrent l’une des ...
Ratios Fiscaux
DOWNLOAD
Author : Organisation for Economic Co-operation and Development
language : fr
Publisher: OECD Publishing
Release Date : 2003-02
Ratios Fiscaux written by Organisation for Economic Co-operation and Development and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02 with Taxation categories.
Les ratios de prélèvements obligatoires calculés sur la base de données globales -- appellés également " taux implicites d'imposition "--Retiennent de plus en plus l'attention des responsables et des analystes parce qu'ils offrent l'une des solutions possibles pour mesurer les taux effectifs moyens d'imposition du travail, du capital, des ménages, des entreprises et de la consommation. Cette étude est consacrée aux difficultés conceptuelles et pratiques rencontrées lorsqu'on veut mesurer les taux moyens d'imposition à partir de données globales (comptes nationaux et statistiques des recettes publiques, par exemple). Pour examiner la fiabilité des études précédentes, on a recalculé les indicateurs actuels en retenant un échantillon plus large de pays et une période plus longue. On a ensuite comparé les résultats à ceux obtenus avec une autre méthode préconisée. Il apparaît que la plupart des ratios de prélèvements obligatoires contenus dans les ouvrages spécialisés souffrent d'un certain nombre de défauts et qu'en fait les problèmes de mesure sont bien plus larges que ceux évoqués dans ces ouvrages. Il est très utile de mettre en lumière les principales carences de ces indicateurs, vu l'intérêt qu'ils présentent pour la formulation des politiques. La principale leçon de cette étude est la suivante : il faut que les responsables soient bien conscients des problèmes de mesure pour les taux moyens d'imposition reposant sur des données globales, lorsque ces indicateurs sont l'un des éléments du débat public. POUR EN SAVOIR PLUS Études de politique fiscale de l'OCDE (série) :n° 2 : Mesurer les charges fiscales : Quels indicateurs pour demain?, 2000 - n° 3 : Les impôts sur les compagnies d'assurance, 2001 - n° 4 : Impôt sur les sociétés et investissement direct étranger, 2001 - n° 6 : Fiscalité et économie : Analyse comparative des pays de l'OCDE, 2001 - n° 7 : Finances publiques dans les administrations infranationales, 2001.
Special Features Tax Reliefs And The Interpretation Of Tax To Gdp Ratios The Introduction Of Accrual Accounting
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 2003
Special Features Tax Reliefs And The Interpretation Of Tax To Gdp Ratios The Introduction Of Accrual Accounting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Fiscal Policy Public Debt And The Term Structure Of Interest Rates
DOWNLOAD
Author : Roland Demmel
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Fiscal Policy Public Debt And The Term Structure Of Interest Rates written by Roland Demmel and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
The introduction of the thesis consists of four parts: first, we motivate our chosen macroeconomic setting by looking at some real world phenomena. For a better understanding of these phenomena, we argue that the mutual dynamic interactions between flScal policy and financial markets need to be closely examined in a macroeconomic framework. Second, we review different strands of the economic literature in order to show that most of the literature has so far exclusively concentrated either on fmancial market dynamics or on flScal policy issues. We conclude that a more integrated model setting is called for in order to explain the dynamic interactions observed in reality. Third, we discuss at length the economic assumptions underlying our model. This avoids multiple repetition later on. Finally, we outline the structure of the thesis and the objectives we pursue in the different chapters. 1. 1 Motivation Fiscal policy and financial market reactions are increasingly receiving world wide attention. The most recent examples are the Maastricht criteria about flScal control, the South-East Asia financial crisis and the resulting IMF policy stance, the high level of public debt in developed and developing countries and the effect on interest rates and economic growth. In contrast to the still underdeveloped theoretical literature on these dynamic links, finding empirical evidence that supports the existence of these links is not a very hard task.
Tudes De Politique Fiscale De L Ocde Ratios Fiscaux Une Tude Critique
DOWNLOAD
Author : OECD
language : fr
Publisher: OECD Publishing
Release Date : 2003-01-29
Tudes De Politique Fiscale De L Ocde Ratios Fiscaux Une Tude Critique written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-29 with categories.
Les ratios de prélèvements obligatoires calculés sur la base de données globales — appellés également « taux implicites d’imposition » — retiennent de plus en plus l’attention des responsables et des analystes parce qu’ils offrent l’une des ...
Fiscal Anatomy Of Two Crises And An Interlude
DOWNLOAD
Author : Xuehui Han
language : en
Publisher: International Monetary Fund
Release Date : 2023-06-02
Fiscal Anatomy Of Two Crises And An Interlude written by Xuehui Han and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-02 with Business & Economics categories.
The Global Financial Crisis (GFC) and the COVID-19 pandemic are associated with the largest increases in public debt ratios since World War II. We decompose unexpected changes in debt ratios into the role of surprises in economic growth, interest costs, policy measures, and other factors. During both crises, lower-than-expected output contributed the most to higher-than-expected debt ratios. Fiscal policy measures recorded in the public deficit were similar in the two episodes. We also analyze the decade-long interlude (2010-19). Rather than declining as foreseen in a normative scenario, debt ratios remained stable on average, as interest rates, policy adjustment and, in some countries, economic growth turned out lower than expected.
Assessing Fiscal Sustainability
DOWNLOAD
Author : Mr.Enzo Croce
language : en
Publisher: International Monetary Fund
Release Date : 2003-07-01
Assessing Fiscal Sustainability written by Mr.Enzo Croce and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-01 with Business & Economics categories.
To monitor fiscal sustainability, this paper proposes a recursive algorithm derived from the law of motion of the debt-to-GDP ratio, subject to a government reaction function that links convergence to the targeted debt ratio with primary fiscal surpluses. Based on quarterly estimates of this algorithm in the 1990s, 12 developed and developing countries are ranked according to their degree of sustainability. For a number of countries, the paper finds evidence of causality between the fiscal policy stance and growth-adjusted real interest rates.
The Challenge Of Debt Reduction During Fiscal Consolidation
DOWNLOAD
Author : Luc Eyraud
language : en
Publisher: International Monetary Fund
Release Date : 2013-03-08
The Challenge Of Debt Reduction During Fiscal Consolidation written by Luc Eyraud and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-08 with Business & Economics categories.
Studies suggest that fiscal multipliers are currently high in many advanced economies. One important implication is that fiscal tightening could raise the debt ratio in the short term, as fiscal gains are partly wiped out by the decline in output. Although this effect is not long-lasting and debt eventually declines, it could be an issue if financial markets focus on the short-term behavior of the debt ratio, or if country authorities engage in repeated rounds of tightening in an effort to get the debt ratio to converge to the official target. We discuss whether these problems could be addressed by setting and monitoring debt targets in cyclically-adjusted terms.
Indicators Of Fiscal Sustainability
DOWNLOAD
Author : Ms.Jocelyn Horne
language : en
Publisher: International Monetary Fund
Release Date : 1991-01-01
Indicators Of Fiscal Sustainability written by Ms.Jocelyn Horne and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-01-01 with Business & Economics categories.
This paper assesses the usefulness of summary measures of fiscal sustainability for the purpose of multilateral surveillance. An overview of the main conceptual issues is first presented. Next, an assessment is made of the strengths and weaknesses of the summary measures in the context of their recent application to industrial countries by the OECD and the Fund. The measures are shown to highlight the inadequacy of using trends in public debt ratios to assess sustainability. However, the measures and their recent application are subject to a number of caveats, in particular in relation to their sensitivity to the discount rate, time paths of government expenditures and private sector behavior.