Résultat de la recherche
3 résultat(s) recherche sur le tag 'Distribution des revenus'
Affiner la recherche Générer le flux rss de la recherche
Partager le résultat de cette recherche
Titre : Global distribution of revenue loss from tax avoidance : Re-estimation and country results Type de document : document électronique Auteurs : Alex Cobham, Auteur ; Petr Janský, Auteur Editeur : UNU/WIDER Année de publication : mars 2017 Collection : WIDER Working Paper num. 55 Importance : 28 p Langues : Anglais (eng) Tags : Distribution des revenus Fiscalité Index. décimale : 05.04 Salaires Résumé : International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen.
We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available.
Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia.En ligne : https://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoid [...] Format de la ressource électronique : https://www.wider.unu.edu/sites/default/files/wp2017-55.pdf Global distribution of revenue loss from tax avoidance : Re-estimation and country results [document électronique] / Alex Cobham, Auteur ; Petr Janský, Auteur . - [S.l.] : UNU/WIDER, mars 2017 . - 28 p. - (WIDER Working Paper; 55) .
Langues : Anglais (eng)
Tags : Distribution des revenus Fiscalité Index. décimale : 05.04 Salaires Résumé : International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen.
We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available.
Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia.En ligne : https://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoid [...] Format de la ressource électronique : https://www.wider.unu.edu/sites/default/files/wp2017-55.pdf Documents numériques
Global distribution of revenue loss from tax avoidanceAdobe Acrobat PDF
Titre : Policy Challenges for the Next 50 Years Type de document : document électronique Auteurs : Henrik Braconier, Auteur ; Giuseppe Nicoletti, Auteur ; Ben Westmore Editeur : OECD Année de publication : juillet 2014 Collection : OECD Economic Policy Paper num. 9 Importance : 68 p Langues : Anglais (eng) Tags : Politique économique Environnement Changement climatique Migrations Fiscalité Distribution des revenus Changements technologiques Economie mondiale Réformes Inégalités Interdépendance Croissance Résumé : This paper identifies and analyses some key challenges that OECD and partner economies may face over the coming 50 years if underlying global trends relating to growth, trade, inequality and environmental pressures prevail. For example, global growth is likely to slow and become increasingly dependent on knowledge and technology, while the economic costs of environmental damages will mount. The rising economic importance of knowledge will tend to raise returns to skills, likely leading to further increases in earning inequalities within countries. While increases in pre-tax earnings do not automatically transform into rising income inequality, the ability of governments to cushion this impact may be limited, as rising trade integration and consequent rising mobility of tax bases combined with substantial fiscal pressures may hamper such efforts. The paper discusses to what extent national structural policies can address these and other interlinked challenges, but also points to the growing need for international coordination and cooperation to deal with these issues over the coming 50 years. En ligne : http://www.oecd-ilibrary.org/fr/economics/policy-challenges-for-the-next-50-year [...] Policy Challenges for the Next 50 Years [document électronique] / Henrik Braconier, Auteur ; Giuseppe Nicoletti, Auteur ; Ben Westmore . - [S.l.] : OECD, juillet 2014 . - 68 p. - (OECD Economic Policy Paper; 9) .
Langues : Anglais (eng)
Tags : Politique économique Environnement Changement climatique Migrations Fiscalité Distribution des revenus Changements technologiques Economie mondiale Réformes Inégalités Interdépendance Croissance Résumé : This paper identifies and analyses some key challenges that OECD and partner economies may face over the coming 50 years if underlying global trends relating to growth, trade, inequality and environmental pressures prevail. For example, global growth is likely to slow and become increasingly dependent on knowledge and technology, while the economic costs of environmental damages will mount. The rising economic importance of knowledge will tend to raise returns to skills, likely leading to further increases in earning inequalities within countries. While increases in pre-tax earnings do not automatically transform into rising income inequality, the ability of governments to cushion this impact may be limited, as rising trade integration and consequent rising mobility of tax bases combined with substantial fiscal pressures may hamper such efforts. The paper discusses to what extent national structural policies can address these and other interlinked challenges, but also points to the growing need for international coordination and cooperation to deal with these issues over the coming 50 years. En ligne : http://www.oecd-ilibrary.org/fr/economics/policy-challenges-for-the-next-50-year [...]
Titre : Understanding the Downward Trend in Labor Income Shares : World Economic Outlook, April 2017 : Gaining Momentum? Type de document : document électronique Auteurs : IMF Research Dept., Auteur Editeur : IMF Année de publication : April 2017 Collection : World Economic Outlook Langues : Anglais (eng) Catégories : Travail
InégalitésTags : Emploi Travail Distribution des revenus Politique de l'emploi FMI Résumé : Labour’s share of national income in many countries has declined, due in large part to policy decisions that weakened its bargaining power, new IMF research reveals (by Peter Bakvis)
An International Monetary Fund (IMF) paper warns policymakers about the risks of ignoring labour’s shrinking share of national incomes in many countries around the world.
“The decline in labour share has been concomitant with increases in income inequality,” the report notes, a trend which “can fuel social tension and … harm economic growth.”
The paper, “Understanding the Downward Trend in Labour Income Shares,” was subsequently published as a chapter in the IMF’s flagship World Economic Outlook report released on 18 April.
The report documents a decline in the share of national income going to labour (wages) versus capital (profits) in advanced economies starting in the 1980s and emerging and developing economies a decade later. While some countries have not followed the general trend, the IMF finds that for a sample of 89 economies for which it has sufficient data, those representing 78% of advanced-economy GDP and 70% of emerging-developing-economy GDP experienced declines in labour share between 1991 and 2014.
Among emerging and developing economies, the IMF report attributes most of the decline in labour share to “global integration,” notably participation in global value chains. For the advanced-economy group, the paper attributes one-half of the decline to the impact of technology, and a quarter to global integration, comprising financial integration and participation in global value chains.
The report also acknowledges that these factors are all strongly interlinked. Trade, financial integration and the application of new technologies have all been expedited by the removal of restrictions on trade and capital mobility.
The IMF paper explains the role of trade and financial integration, which intensified as a result of international agreements on trade and investment liberalization, by noting that “offshoring – or the threat thereof – lowers labour’s bargaining power.”
The report also notes the contribution of domestic policy decisions regarding product and labour market rules to the decline: “Changes in policies (such as declining corporate income tax rates) may have strengthened incentives to substitute capital for labour, while changes in institutional arrangements (such as unionization rates) may have contributed to the decline in labour’s share of income by lowering labour’s bargaining power.”
Additionally, it states that policy changes allowing for “increased [corporate] concentration across a number of industries” have contributed to increased profit and reduced labour shares in national income.
The section on policy implications is short and disappointing. It can be summarized as proposing “training, training and more training” to facilitate the reallocation of displaced workers, although it concedes that “longer-term redistributive measures might be required as well.”
Although the report notes that policy decisions, both domestic and international, have played an important role in weakening labour’s bargaining power relative to capital’s and contributing to the decline of labour’s income share, it proposes nothing to change those policy directions. - Third World Economics, Issue No. 637, 16-31 March 2017, p14En ligne : http://www.elibrary.imf.org/view/IMF081/23926-9781475564655/23926-9781475564655/ [...] Understanding the Downward Trend in Labor Income Shares : World Economic Outlook, April 2017 : Gaining Momentum? [document électronique] / IMF Research Dept., Auteur . - [S.l.] : IMF, April 2017. - (World Economic Outlook) .
Langues : Anglais (eng)
Catégories : Travail
InégalitésTags : Emploi Travail Distribution des revenus Politique de l'emploi FMI Résumé : Labour’s share of national income in many countries has declined, due in large part to policy decisions that weakened its bargaining power, new IMF research reveals (by Peter Bakvis)
An International Monetary Fund (IMF) paper warns policymakers about the risks of ignoring labour’s shrinking share of national incomes in many countries around the world.
“The decline in labour share has been concomitant with increases in income inequality,” the report notes, a trend which “can fuel social tension and … harm economic growth.”
The paper, “Understanding the Downward Trend in Labour Income Shares,” was subsequently published as a chapter in the IMF’s flagship World Economic Outlook report released on 18 April.
The report documents a decline in the share of national income going to labour (wages) versus capital (profits) in advanced economies starting in the 1980s and emerging and developing economies a decade later. While some countries have not followed the general trend, the IMF finds that for a sample of 89 economies for which it has sufficient data, those representing 78% of advanced-economy GDP and 70% of emerging-developing-economy GDP experienced declines in labour share between 1991 and 2014.
Among emerging and developing economies, the IMF report attributes most of the decline in labour share to “global integration,” notably participation in global value chains. For the advanced-economy group, the paper attributes one-half of the decline to the impact of technology, and a quarter to global integration, comprising financial integration and participation in global value chains.
The report also acknowledges that these factors are all strongly interlinked. Trade, financial integration and the application of new technologies have all been expedited by the removal of restrictions on trade and capital mobility.
The IMF paper explains the role of trade and financial integration, which intensified as a result of international agreements on trade and investment liberalization, by noting that “offshoring – or the threat thereof – lowers labour’s bargaining power.”
The report also notes the contribution of domestic policy decisions regarding product and labour market rules to the decline: “Changes in policies (such as declining corporate income tax rates) may have strengthened incentives to substitute capital for labour, while changes in institutional arrangements (such as unionization rates) may have contributed to the decline in labour’s share of income by lowering labour’s bargaining power.”
Additionally, it states that policy changes allowing for “increased [corporate] concentration across a number of industries” have contributed to increased profit and reduced labour shares in national income.
The section on policy implications is short and disappointing. It can be summarized as proposing “training, training and more training” to facilitate the reallocation of displaced workers, although it concedes that “longer-term redistributive measures might be required as well.”
Although the report notes that policy decisions, both domestic and international, have played an important role in weakening labour’s bargaining power relative to capital’s and contributing to the decline of labour’s income share, it proposes nothing to change those policy directions. - Third World Economics, Issue No. 637, 16-31 March 2017, p14En ligne : http://www.elibrary.imf.org/view/IMF081/23926-9781475564655/23926-9781475564655/ [...] Documents numériques
9781475564655-9781475564655_compressed.pdfAdobe Acrobat PDF