Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 30,67 MB
Release : 2010-10-28
Category :
ISBN : 9264091327
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 156 pages
File Size : 50,10 MB
Release : 2010-11-15
Category :
ISBN : 9789264091313
Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax ...
Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 33,50 MB
Release : 2010-11-03
Category :
ISBN : 9264091084
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : OECD
Publisher : OECD Publishing
Page : 169 pages
File Size : 20,14 MB
Release : 2004-10-19
Category :
ISBN : 9264016597
This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
Author : Ken Messere
Publisher :
Page : 296 pages
File Size : 10,6 MB
Release : 2003
Category : Business & Economics
ISBN : 9780199241484
This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
Author : OECD
Publisher : OECD Publishing
Page : 77 pages
File Size : 38,51 MB
Release : 2001-11-29
Category :
ISBN : 9264195610
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
Author : OECD
Publisher : OECD Publishing
Page : 174 pages
File Size : 47,97 MB
Release : 2007-11-13
Category :
ISBN : 9264038124
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
Author : OECD
Publisher : OECD Publishing
Page : 144 pages
File Size : 46,84 MB
Release : 2006-05-31
Category :
ISBN : 9264025782
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
Author : OECD
Publisher : OECD Publishing
Page : 89 pages
File Size : 48,25 MB
Release : 2000-04-28
Category :
ISBN : 926418158X
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 14,16 MB
Release : 2003-05-23
Category :
ISBN : 9264199810
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
