PERSONAL INCOME TAX BASE - A COMPARATIVE STUDY.
Author : Organisation for Economic Co-operation and Development
Publisher :
Page : 100 pages
File Size : 17,77 MB
Release : 1990
Category :
ISBN :
Author : Organisation for Economic Co-operation and Development
Publisher :
Page : 100 pages
File Size : 17,77 MB
Release : 1990
Category :
ISBN :
Author :
Publisher :
Page : 45 pages
File Size : 12,51 MB
Release : 1988
Category : Income tax
ISBN :
Author : Hugh J. Ault
Publisher : Kluwer Law International B.V.
Page : 594 pages
File Size : 23,80 MB
Release : 2010-01-01
Category : Business & Economics
ISBN : 904113204X
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Page : 54 pages
File Size : 31,44 MB
Release : 1988
Category : Business & Economics
ISBN :
This report provides an overview of the personal income tax models in use in OECD countries.
Author : OCSE = OECD.
Publisher :
Page : 267 pages
File Size : 10,19 MB
Release : 1990
Category :
ISBN :
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-Operation and Development ; Washington, D.C. : OECD Publications and Information Center
Page : 280 pages
File Size : 48,44 MB
Release : 1990
Category : Business & Economics
ISBN :
This report presents data on the personal income tax base broken down by decile groups for seventeen OECD countries on the basis of a common methodology. For each country it indicates which sources of income are subject to tax and which are not and summarizes the different ways in which governments provide tax reliefs. After discussing the problems posed by the use of different concepts and the unavailability of some statistical data, the report provides estimates of average tax rates at different income levels in each country.
Author :
Publisher :
Page : 267 pages
File Size : 23,55 MB
Release : 1990
Category :
ISBN : 9789264127890
Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 38,43 MB
Release : 2006
Category : Business & Economics
ISBN : 0954796683
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Author : Mervyn A. King
Publisher : University of Chicago Press
Page : 361 pages
File Size : 44,94 MB
Release : 2010-06-15
Category : Business & Economics
ISBN : 0226436314
Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
Author : Cedric Sandford
Publisher :
Page : 232 pages
File Size : 40,4 MB
Release : 2000
Category : Business & Economics
ISBN :
Analysis and comparison of taxation in different countries, looking at what tax systems have in common, how they differ and trying to explain both the similarities and the diffences. The first part concerns tax structures. The second part looks at individual taxes or related groups of taxes. The third section deals with some aspects of policy-making and tax administation.