Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 35,56 MB
Release : 2010-10-28
Category :
ISBN : 9264091327
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 49,4 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 : 91 pages
File Size : 25,20 MB
Release : 2013-02-12
Category :
ISBN : 9264192743
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : OECD Publishing
Page : 142 pages
File Size : 22,6 MB
Release : 2020-09-24
Category :
ISBN : 926499873X
This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.
Author : OECD
Publisher : OECD Publishing
Page : 173 pages
File Size : 10,1 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 : 244 pages
File Size : 36,85 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 : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 38,48 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 : Hiromitsu Ishi
Publisher : Oxford University Press
Page : 454 pages
File Size : 28,91 MB
Release : 2001
Category : Business & Economics
ISBN : 0199242569
This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Author : Maria Delgado Coelho
Publisher : International Monetary Fund
Page : 46 pages
File Size : 50,29 MB
Release : 2021-09-24
Category : Business & Economics
ISBN : 1513596624
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 49,63 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.
