WorldCat Identities

Leibfritz, Willi

Works: 136 works in 321 publications in 2 languages and 3,477 library holdings
Roles: Author, Editor, Other, Honoree
Classifications: HJ9755, 339.5
Publication Timeline
Most widely held works by Willi Leibfritz
Generational accounting around the world by Alan J Auerbach( Book )

25 editions published between 1998 and 2007 in English and held by 424 WorldCat member libraries worldwide

Mounting government obligations and aging populations raise very serious concerns about the fiscal burdens left to future generations. Generational accounting, a method of long-term fiscal planning and analysis, directly measures these burdens as well as the costs of lowering them. The volume combines the latest and most extensive country-by-country generational analyses with a comprehensive review of generational accounting's innovative methodology and a devastating critique of conventional deficit accounting
Taxation and economic performance by Willi Leibfritz( Book )

2 editions published in 1997 in English and held by 116 WorldCat member libraries worldwide

An international comparison of generational accounts by Laurence J Kotlikoff( Book )

12 editions published in 1998 in English and held by 87 WorldCat member libraries worldwide

This paper summarizes findings reported in a forthcoming NBER volume entitled 'Generational Accounting Around the World.' This volume includes generational accounting studies for 17 countries. The findings are shocking. The world's leading industrial powers - the U.S., Japan, and Germany - all have severe imbalances in their generational policies. Unless currently living members of these countries pay more in net taxes or unless these countries cut their purchases of goods and services, future Americans, Japanese and Germans will face much higher rates of lifetime net taxation. Leaving current Americans untouched and maintaining the current projected time-path of government purchases will leave future Americans collectively facing about 50% higher net tax rates over their lifetimes than those facing a newborn American based on current U.S. tax-transfer policy. For future Germans, the imbalance means they would face lifetime net tax rates that are roughly twice as high as those now in place. And for future Japanese, policy inaction means lifetime net tax rates that are more than 2.5 times are high as current values. Other countries are also running imbalanced policies. Of the 17 countries studied here, five (Japan, Italy, Germany, The Netherlands, and Brazil) have extreme imbalances. Another five (the United States, Norway, Portugal, Argentina and Belgium) have severe imbalances. Three countries - Australia, Denmark and France - have substantial imbalances. Canada's appears to be essentially in generational balance. The remaining countries - New Zealand, Thailand, and Sweden - have negative imbalances; i.e. their policies, if maintained, would leave future generations facing lower lifetime net tax rates than current current newborns
Der Einfluss der Steuern auf die Investitionstätigkeit der Unternehmen by Hans-Georg Jatzek( Book )

5 editions published in 1982 in German and held by 76 WorldCat member libraries worldwide

Der Einfluss des Steuersystems und des kommunalen Finanzsystems auf die Landesentwicklung by Willi Leibfritz( Book )

4 editions published between 1979 and 1981 in German and held by 71 WorldCat member libraries worldwide

Fiscal policy, government debt, and economic performance by Willi Leibfritz( Book )

13 editions published in 1994 in English and held by 66 WorldCat member libraries worldwide

Steuerliche Investitionsförderung im internationalen Vergleich by Willi Leibfritz( Book )

4 editions published in 1985 in German and held by 64 WorldCat member libraries worldwide

The French Tax System Main Characteristics, Recent Developments and Some Considerations for Reform by Willi Leibfritz( )

8 editions published in 2005 in English and held by 47 WorldCat member libraries worldwide

France belongs to the group of OECD countries with relatively high tax levels. In recent years French governments have been increasingly aware that the tax system may have negative effects on growth and employment and some reforms have been introduced to reduce tax distortions. There has, however, been no grand reform design and it is also not clear in which direction it should go. This paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities. A future tax reform agenda could focus on the following five elements: First, reduce labour tax distortions by further reductions in social security contributions for low paid workers and reducing the withdrawal rate for in-work benefits, financing these either by increasing the Contribution Sociale Généralisée (CSG) or value added tax. Second, simplify the personal income tax, widening its base to permit lower top rates, and introducing deduction at source. Consider merging it with the CSG if this can be done in an administratively efficient way. Third, reduce capital tax distortions by cutting the corporate tax rate and widening the tax base by reducing the number of special incentives for certain kinds of activity, and also reduce the bias in favour of debt finance. Fourth, increase the role of 'green' taxes because of the efficiency gains they offer -- though not as significant sources of revenue. Fifth, improve, and reduce the costs of, tax administration by progressively merging tax administrations where possible. This Working Paper relates to the 2005 OECD Economic Survey of France (
Der Faktorpreisausgleich im internationalen Handel by Willi Leibfritz( Book )

5 editions published in 1971 in German and Undetermined and held by 44 WorldCat member libraries worldwide

Fiscal Policy in India Past Reforms and Future Challenges by Richard Herd( )

8 editions published in 2008 in English and held by 44 WorldCat member libraries worldwide

This paper examines varies areas of Indiaþs fiscal policy, in particular fiscal discipline, the structure of government spending, the tax system and fiscal federalism. It describes reforms over the past decades which, as part of the overall economic reform agenda, helped lifting the Indian economy to a higher growth path. It also discusses where further reforms are desirable to further reduce economic distortions and improve the provision of public services. It describes the tax system which has undergone major reforms since the early 1990s. Nonetheless, there are still many exemptions and loopholes which suggest that a broadening of the tax bases would allow further reductions in tax rates and make the system simpler, fairer and more efficient. The paper also suggests that reforms of indirect taxes should focus on creating a common market within India so that goods can move between states without border controls. Finally, on fiscal federalism it finds that India's federal structure has led to a well-developed system of tax-sharing and transfers, both through constitutionally empowered bodies and delivered through the annual budget. While overall, Indiaþs fiscal federalism has worked well moving resources towards the poorest states, it has become very complex and there are still some features which weaken fiscal discipline of the states. Furthermore, a major drawback is the lack of an effective local government system, most notably in rural areas and strengthening the local level would be important for improving accountability and responsiveness to citizens? needs as three-quarters of the population live in states with over 50 million inhabitants
Ageing populations, pension systems and government budgets : how do they affect saving? by Organisation for Economic Co-operation and Development( Book )

9 editions published in 1995 in English and held by 43 WorldCat member libraries worldwide

Aged, pensions, finance
Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms by Anne-Marie Brook( )

7 editions published in 2005 in English and held by 33 WorldCat member libraries worldwide

Strukturelle Auswirkungen des Steuersystems : Gutachten im Auftr. d. Bundesministers für Wirtschaft by Marlies Hummel( Book )

3 editions published in 1985 in German and Undetermined and held by 33 WorldCat member libraries worldwide

The Fiscal Challenge in Portugal by Stéphanie Guichard( )

6 editions published in 2006 in English and held by 32 WorldCat member libraries worldwide

Portugal's fiscal policy has failed to durably reduce the deficit below the Stability and Growth Pact threshold of 3% of GDP and was submitted to the excessive deficit procedure of the EU Commission for a second time in 2005. The paper describes fiscal developments in Portugal over the past years and explores why earlier attempts of fiscal consolidation have failed. It also examines the new consolidation programme and assesses its chances of success and discusses further necessary steps to ensure consolidation over the longer term. It is argued that reasons for the failures of past consolidation efforts were the pro-cyclical policy during the earlier economic upswing and the reliance on one-off-measures which reduced the sense of urgency and commitment to undertake structural reforms and to address the chronic weak control of public spending. The new consolidation strategy is not relying on one-off measures in a context where Portugal has been granted more time to get its deficit under 3% of GDP. It includes structural reforms on the spending side that are going in the right direction and, if fully implemented, are likely to succeed in bringing the deficit below 3% of GDP over the next few years. But consolidation will only be successful if all measures are implemented immediately and forcefully. The consolidation programme needs to be complemented by additional reforms to strengthen expenditure control and in particular to reform the general pension system. On the revenue side, further simplifying the tax system and refraining from revising the tax legislation from one year to the next, as has happened in recent years, would make the tax system easier to manage and would facilitate long-term decision-making by economic agents
Boosting Austria's Innovation Performance by Willi Leibfritz( )

5 editions published in 2007 in English and held by 32 WorldCat member libraries worldwide

Enhancing growth through more innovation has become a priority for Austrian policy makers in line with European policies as laid down in the Lisbon Agenda. This paper discusses Austria's innovation performance, its innovation policies, and general framework conditions for innovation and growth. Austria has increased its R&D spending as a share of GDP over the last ten years, largely reflecting more business R&D, and aims at increasing it further to 3% of GDP by 2010. Innovation activity as measured by output indicators has also improved in various fields, including the number of innovating SMEs. Furthermore, policy instruments and institutions have been improved and a culture of policy evaluation is developing. However, the paper identifies some weaknesses, particularly in general economic framework conditions, which may limit the creation and diffusion of innovation and productivity growth. It suggests focusing more on these framework conditions, notably by strengthening competition in non-manufacturing product markets, such as retail and professional services, reducing the cost of firm creation and improving human capital. It also argues that focusing on a numerical target for R&D spending as an end in itself is very unlikely to be cost effective. With its university reform in 2002, Austria has made a major step in improving the efficiency of tertiary education but more needs to be done
Die Stadtstaaten im Länderfinanzausgleich : Gutachten im Auftrag des Bundesministers der Finanzen by Marlies Hummel( Book )

3 editions published between 1986 and 1987 in German and held by 32 WorldCat member libraries worldwide

Fiscal Federalism in Belgium Main Challenges and Considerations for Reform by Willi Leibfritz( )

6 editions published in 2009 in English and held by 31 WorldCat member libraries worldwide

The paper discusses the current state of fiscal relations across levels of government in Belgium and how it has developed over time. As the current system of fiscal federalism is creating imbalances between the federal and the sub-federal governments (vertical imbalance), and between sub-federal governments (horizontal imbalance) the paper also suggests directions for improvements. Without reform, the vertical imbalance will widen as the fiscal burden from the ageing of the population falls mainly on the federal level. Reform should therefore strengthen the fiscal capacity of the federal government by improving its revenue sources and by shifting some spending obligations to sub-federal governments. The imbalance between regions arises because of the lack of coherence between taxation and spending. Shared revenues from the personal income tax are allocated to the region of residence, while the region of the workplace does not benefit, which particularly affects Brussels' revenue level. This imbalance could be eliminated by allocating more of the shared personal income tax to the region of the workplace. Furthermore, the system of equalisation grants should be re-designed to provide incentives to the recipient regions to develop their own revenue base. The performance of the fiscal system could further be improved by raising the efficiency of spending in areas of national interest, which have been assigned to sub-federal governments or where there are overlapping responsibilities, such as in employment, R&D, training, education, energy and environmental policies
Der Beitrag des Steuersystems zur Reform der Alterssicherung : Gutachten im Auftrag des Bayerischen Staatsministeriums der Finanzen by Willi Leibfritz( Book )

3 editions published in 1990 in German and held by 30 WorldCat member libraries worldwide

Keeping Slovenian Public Finances on a Sustainable Path by Pierre Beynet( )

5 editions published in 2009 in English and held by 29 WorldCat member libraries worldwide

This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system. It finds that Slovenia belongs to the group of new EU member countries, which have given in the past a high priority to fiscal prudence. This both stabilised the economy and paved the way for entry to the EU in 2004 and adoption of the euro in 2007. It also created room to counteract the current weakening of the economy. But fiscal policy has to cope with four main challenges: i) ensuring a return to fiscal consolidation after the current economic downturn; ii) achieving longer-term fiscal sustainability by continuing pension reform; iii) limiting growth of public spending and improving its quality; and iv) making the tax system less distorting for job creation and growth. This Working Paper relates to the 2009 OECD Economic Survey of the Slovenia (
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Generational accounting around the world
Alternative Names
Leibfitz, Willi

Leibfritz, W.

Leibfritz, Willy

English (106)

German (32)