OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Category :
Languages : en
Pages : 156

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Book Description
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.

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Category :
Languages : en
Pages : 156

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Book Description
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.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 154

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Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.

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

OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264016597
Category :
Languages : en
Pages : 169

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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.

OECD Tax Policy Studies Tax Burdens Alternative Measures

OECD Tax Policy Studies Tax Burdens Alternative Measures PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926418158X
Category :
Languages : en
Pages : 96

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Book Description
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

Tax Policy

Tax Policy PDF Author: Ken Messere
Publisher:
ISBN: 9780199241484
Category : Business & Economics
Languages : en
Pages : 296

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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 Fundamental Reform of Personal Income Tax

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264025782
Category :
Languages : en
Pages : 145

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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.

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

OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264195610
Category :
Languages : en
Pages : 76

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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.

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 168

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Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

OECD Tax Policy Studies Tax Ratios: A Critical Survey

OECD Tax Policy Studies Tax Ratios: A Critical Survey PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264195629
Category :
Languages : en
Pages : 84

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Book Description
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264038124
Category :
Languages : en
Pages : 131

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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.