Author : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 12,94 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 : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 28,95 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 : Roy W. Bahl
Publisher :
Page : 494 pages
File Size : 40,60 MB
Release : 2008
Category : Business & Economics
ISBN :
Students of public finance and fiscal decentralization in developing and transitional countries have long argued for more intensive use of the property tax. It would seem the ideal choice for financing local government services. Based on a Lincoln Institute conference held in October 2006, the chapters in this book take this argument one step further in drawing on recent experience with property tax policy and administration. Two main sets of issues are addressed. First, why hasn't the property tax worked well in most developing and transitional countries? Second, what can be done to make the property tax a more relevant source for local governments in those countries? The numerous advantages of the property tax as a local government revenue source are analyzed and discussed in detail as are the many perceived disadvantages.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 11,83 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : OECD
Publisher : OECD Publishing
Page : 143 pages
File Size : 36,46 MB
Release : 2022-07-21
Category :
ISBN : 9264862684
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.
Author : OECD
Publisher : OECD Publishing
Page : 173 pages
File Size : 23,95 MB
Release : 2006-11-24
Category :
ISBN : 9264029508
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 40,88 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.
Author : OECD
Publisher : OECD Publishing
Page : 244 pages
File Size : 21,21 MB
Release : 2010-01-05
Category :
ISBN : 9264076905
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Author :
Publisher :
Page : pages
File Size : 12,95 MB
Release : 2021
Category :
ISBN : 9789264516762
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 30,23 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.
