OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries


Book Description

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.




Recent Tax Policy Trends and Reforms in OECD Countries


Book Description

This publication is the ninth volume of the OECD tax policy studies series which examines recent trends in taxation revenues and tax rates; tax reforms and developments in selected OECD countries; and recent developments in the areas of fiscal decentralisation, in-work benefits or wage-subsidy schemes as measures designed to 'make work pay' (MWP) programmes, corporate tax developments, and the effects of tax policies on research and development practices.




OECD Tax Policy Studies Fundamental Reform of Personal Income Tax


Book Description

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.







Taxing Wages 2021


Book Description

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”.




OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax


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.




Tax Policy


Book Description

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.




OECD Tax Policy Studies Housing Taxation in OECD Countries


Book Description

Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.




OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries


Book Description

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.