Book Description
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 : 174 pages
File Size : 50,59 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 : 17,18 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 : 157 pages
File Size : 29,51 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 : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 19,38 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author : OECD
Publisher : OECD Publishing
Page : 169 pages
File Size : 14,33 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 : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 24,45 MB
Release : 2021-04-29
Category :
ISBN : 9264438181
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author : Organisation for Economic Co-operation and Development
Publisher :
Page : 170 pages
File Size : 30,95 MB
Release : 2007
Category :
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 17,2 MB
Release : 2010-11-24
Category :
ISBN : 9789264091078
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : OECD
Publisher : OECD Publishing
Page : 191 pages
File Size : 10,39 MB
Release : 2007-12-20
Category :
ISBN : 9264038388
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 31,40 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.