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标题：Towards a Less Distortive and More Efficient Tax System in Portugal
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作者：Álvaro Pina
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2010
卷号：2010
期号：1
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：The process of fiscal consolidation and the need to step up the poor long term economic performance provide an opportunity to implement tax measures to improve efficiency and rebalance the economy. As consolidation progresses, switching taxes from labour to consumption and property offers an avenue to regain eroded competitiveness and to achieve employment gains, especially if the largest reductions of the labour tax wedge are targeted on low-wage workers. As the consumption tax base is particularly large in Portugal, such a shift could allow a sizeable cut in the tax wedge while still raising revenue, if needed. Productivity and welfare can be increased by simplifying the tax system, thus reducing the high compliance costs it imposes, especially on small and medium sized firms. Also, the tax system could be more environment-friendly by using it to further address transport-sector externalities, which are of particular concern in metropolitan areas. At the same time, the current tight budgetary pressures call for increased efficiency in tax collection. There is ample scope for base broadening through reduced tax expenditures in the major direct and indirect taxes, as well as in property taxation. This Working Paper relates to the 2010 OECD Economic Survey of Portugal (www.oecd.org/eco/surveys/portugal).
关键词：labour tax wedge, tax and growth, VAT, tax expenditures, tax compliance costs, property tax, corporate income tax, Portugal, environmental taxes, social security contributions, personal income tax