WorldCat Identities

Leibfritz, Willi

Overview
Works: 148 works in 344 publications in 2 languages and 3,391 library holdings
Genres: Conference papers and proceedings  Case studies 
Roles: Author, Editor, Other, Honoree, Creator
Classifications: HJ9755, 339.5
Publication Timeline
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Most widely held works by Willi Leibfritz
Generational accounting around the world by Alan J Auerbach( Book )

23 editions published between 1998 and 2007 in English and held by 421 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 )

12 editions published between 1994 and 1997 in English and held by 142 WorldCat member libraries worldwide

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

18 editions published in 1994 in English and held by 96 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 85 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 )

3 editions published in 1981 in German and held by 70 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

Der Faktorpreisausgleich im internationalen Handel by Willi Leibfritz( Book )

5 editions published in 1971 in German and Undetermined and held by 45 WorldCat member libraries worldwide

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

7 editions published in 2005 in English and held by 40 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 (www.oecd.org/eco/surveys/france)
Ageing populations, pension systems and government budgets : how do they affect saving? by Organisation for Economic Co-operation and Development( Book )

8 editions published in 1995 in English and held by 37 WorldCat member libraries worldwide

Aged, pensions, finance
Fiscal Policy in India Past Reforms and Future Challenges by Richard Herd( )

6 editions published in 2008 in English and held by 35 WorldCat member libraries worldwide

This paper examines varies areas of India's 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 finds that after high fiscal deficits have often been recorded during the past two decades, after the adoption of the Fiscal Responsibility and Budget Management Act in 2003, fiscal discipline has significantly improved. As to government spending, it argues that, given the large share which is used to subsidise commercial undertakings, agriculture and food distribution, there is much room to improve the quality of spending and to target it better to improving infrastructure and reducing poverty. 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, India's 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
Projections for the European economy of 1990 : papers and proceedings of an international conference held by the Ifo Institute in Munich on April 6 and 7, 1981 by Willi Leibfritz( Book )

9 editions published in 1981 in English and German and held by 35 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

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

Steuerliche Belastung und staatliche Förderung der Kapitalbildung in der Bundesrepublik Deutschland : Gutachten im Auftrag des Deutschen Sparkassen- und Giroverbandes by Willi Leibfritz( Book )

3 editions published in 1986 in German and held by 28 WorldCat member libraries worldwide

Steuerbelastung der Unternehmen der deutschen Werkzeugmaschinenindustrie im internationalen Vergleich : Gutachten im Auftrag d. Vereins Deutscher Werkzeugfabriken e.V. by Willi Leibfritz( Book )

5 editions published in 1988 in German and Undetermined and held by 27 WorldCat member libraries worldwide

Auswirkungen alternativer Vorschläge zur Unternehmensteuerreform by Willi Leibfritz( Book )

2 editions published in 1990 in German and held by 27 WorldCat member libraries worldwide

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 26 WorldCat member libraries worldwide

Berücksichtigung der zentralen Orte im kommunalen Finanzausgleich Bayern : Gutachten im Auftrag des Bayerischen Städtetages, München by Willi Leibfritz( Book )

6 editions published in 1986 in German and Undetermined and held by 25 WorldCat member libraries worldwide

 
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Generational accounting around the world
Alternative Names
Leibfitz, Willi

Leibfritz, W.

Leibfritz, Willy

Languages
English (99)

German (41)

Covers