User:Nick Gardner /Sandbox: Difference between revisions

Revision as of 03:58, 20 December 2009

(definitions proposed by Chandran Kukathas, Professor of Political Theory, London School of Economics[1])

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-The burden of taxation rose between 1985 and 2007 in all of the major OECD countries except Britain (see the first table on the [[/Addendum|addendum subpage]]).  There are significant exceptions to every other trend, but the OECD's tax database[http://www.oecd.org/ctp/taxdatabase] records the following changes in the shares  of the components of taxation as occurring in most of its member countries:-
+''(definitions proposed by Chandran Kukathas, Professor of Political Theory, London School of Economics[http://philosophy.wisc.edu/hunt/A%20Definition%20of%20the%20State.htm])''
-* a fall in the contribution of personal income tax (with exceptions that include Britain and France);
-* a rise in the share taken by social security contributions (with exceptions that include France );
-* a rise in the share taken by corporate income tax (with exceptions that include all of the larger countries);
-* a rise in consumption taxes, accounted or mainly by the spread of VAT to every OECD country except the USA;
-* an increase in the proportion of the consumption tax take accounted for by general taxation such as VAT, and a corresponding fall in the share of excise and other specific taxes;
-* a reduction the steepness of the increase in tax rates with rising income (with exceptions that include ); and,
-* a fall in the highest marginal rates of taxation (with exceptions that include ).