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文章基本信息

  • 标题:Tax reform to support growth and employment in Finland
  • 本地全文:下载
  • 作者:Christophe André ; Hyunjeong Hwang
  • 期刊名称:Economics Department Working Papers / OECD
  • 印刷版ISSN:0259-4633
  • 出版年度:2018
  • 卷号:2018
  • 出版社:Organisation for Economic Co-operation and Development (OECD)
  • 摘要:

    Finland raises a large amount of taxes to finance high-quality public services and redistribute income. Public finances are currently relatively solid and taxes and transfers reduce income inequality significantly. However, a rapidly ageing population pushes up public spending, while globalisation creates challenges in raising revenue. Hence, ensuring long-term fiscal sustainability requires both containing spending through efficiency gains in the provision of public services and raising revenue in a way that minimises deadweight costs and distortions weighing on growth and employment. Reducing further the tax wedge on labour income would lift employment. More revenue could be raised through a reduction in the range of goods and services subject to reduced VAT rates, higher taxes on consumption that is harmful to the environment or health and higher property taxes. A competitive corporate taxation, combined with international cooperation to avoid base erosion and profit shifting, is needed to foster local production.

  • 关键词:tax evasion; personal income tax; corporate income tax; subsidies; Finland; environmental taxation; taxation
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