THE PERSONAL INCOME TAX BASE: A COMPARATIVE SURVEY
Author : OCSE = OECD.
Publisher :
Page : 267 pages
File Size : 39,46 MB
Release : 1990
Category :
ISBN :
Author : OCSE = OECD.
Publisher :
Page : 267 pages
File Size : 39,46 MB
Release : 1990
Category :
ISBN :
Author :
Publisher :
Page : 267 pages
File Size : 39,68 MB
Release : 1990
Category :
ISBN : 9789264127890
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 : 41,60 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 : Organisation for Economic Co-operation and Development
Publisher :
Page : 100 pages
File Size : 14,22 MB
Release : 1990
Category :
ISBN :
Author : Hugh J. Ault
Publisher : Kluwer Law International B.V.
Page : 594 pages
File Size : 42,21 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 : Mr.Howell H. Zee
Publisher : INTERNATIONAL MONETARY FUND
Page : 0 pages
File Size : 49,97 MB
Release : 2005-04-01
Category : Business & Economics
ISBN : 9781451861068
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.
Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 34,76 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 : 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 : 18,79 MB
Release : 1988
Category : Business & Economics
ISBN :
This report provides an overview of the personal income tax models in use in OECD countries.
Author : Brian J. Arnold
Publisher : Kluwer Law International B.V.
Page : 655 pages
File Size : 29,25 MB
Release : 2019-12-09
Category : Law
ISBN : 9403510900
Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.
Author : Mervyn A. King
Publisher : University of Chicago Press
Page : 361 pages
File Size : 32,64 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.