Tax Reform in Norway

Denk, Oliver

doi:10.1787/5k9bls0vpd5d-en

Cited by 5 publications

(1 citation statement)

References 20 publications

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“…This distorts investment decisions and all else equal this will lead to over-investment in property. The first approach best is the taxation of homeowner imputed rental income, with deductions of inputs necessary to produce home services, including interest, which makes it neutral with respect to other investments as well as in terms of financing (Denk, 2012). One way to do this is through recurrent property taxes, which can be thought of as a tax on the flow of housing services on the assumption that this flow is proportional to the value of the real estate.…”

Section: Property Taxesmentioning

confidence: 99%

Growing together

Haugh

Jin

Pandiella

2016

OECD Economics Department Working Papers

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OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Economics Department, OECD,

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Section: Property Taxesmentioning

confidence: 99%

Growing together

Haugh

Jin

Pandiella

2016

OECD Economics Department Working Papers

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The Efficiency and Equity of the Tax and Transfer System in France

Égert

2013

OECD Economics Department Working Papers

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Sustaining Korea's Convergence to the Highest-Income Countries

Jones

Urasawa

2012

OECD Economics Department Working Papers

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JT03323011Complete document available on OLIS in its original format This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. ECO/WKP(2012) While Korea remains one of the fastest-growing OECD economies, its potential growth rate per capita is projected to decelerate from around 4% during the current decade to around 2¼ per cent during the 2030s. Sustaining growth requires policies to mitigate the impact of rapid population ageing by increasing labour inputs from under-utilised segments of the population. In particular, female labour participation should be encouraged by better work-life balance and increasing the availability of high-quality, affordable childcare, in part by raising tuition fee subsidies and improving the quality of private childcare centres. More flexible employment and wage systems would increase the age at which older workers leave firms. For young people, improved vocational education at the secondary and tertiary levels would help overcome the labour mismatch problem and the overemphasis on tertiary education. Enhancing educational quality at all levels would promote productivity gains, including in services. Strengthened competition is also a key to narrow the large productivity gap between services and manufacturing.This Working Paper relates to the 2012 OECD Economic Survey of Korea (www.oecd.org/eco/surveys/Korea).JEL classification: H2, I2, J2, O4, O53.

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Tax Reform in Norway

Cited by 5 publications

References 20 publications

Growing together

Growing together

The Efficiency and Equity of the Tax and Transfer System in France

Sustaining Korea's Convergence to the Highest-Income Countries

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