Tax Buoyancy in OECD Countries
Tax Buoyancy in OECD Countries
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DOI：
10.5089/9781498305075.001.a001
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发表时间：
2014-06
期刊：
影响因子：
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通讯作者：
Vincent Belinga;Dóra Benedek;Ruud A. De Mooij;John Norregaard
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文献类型：
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作者：
Vincent Belinga;Dóra Benedek;Ruud A. De Mooij;John Norregaard
经济增长加快将使政府收入增加多少？本文估计了1965年至2012年间经合组织国家的短期和长期税收浮动。我们发现，总税收收入，短期税收浮力并没有显着不同，在大多数国家之一，然而，自20世纪80年代末以来，它已经增加，使税收制度一般成为更好的自动稳定器。经合组织国家中约有一半的国家的长期增长率超过1，这意味着国内生产总值的增长有助于改善结构性财政赤字比率。公司税是迄今为止最具弹性的，而消费税和财产税是最不具弹性的。就个人所得税和社会缴款而言，自1980年代末以来，短期和长期的浮力都有所下降，平均而言，已经低于1。
By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have generally become better automatic stabilizers. Long-run buoyancy exceeds one in about half of the OECD countries, implying that GDP growth has helped improve structural fiscal deficit ratios. Corporate taxes are by far the most buoyant, while excises and property taxes are the least buoyant. For personal income taxes and social contributions, short- and long-run buoyancies have declined since the late 1980s and have, on average, become lower than one.