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Author: OECD
Publisher: OECD Publishing
Published: 2010-10-28
Total Pages: 156
ISBN-13: 9264091327
DOWNLOAD EBOOK →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
Published: 2010-11-03
Total Pages: 154
ISBN-13: 9264091084
DOWNLOAD EBOOK →This report investigates how tax structures can best be designed to support GDP per capita growth.
Author: OECD
Publisher: OECD Publishing
Published: 2004-10-19
Total Pages: 169
ISBN-13: 9264016597
DOWNLOAD EBOOK →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.
Author: Ken Messere
Publisher:
Published: 2003
Total Pages: 296
ISBN-13: 9780199241484
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2006-05-31
Total Pages: 144
ISBN-13: 9264025782
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2001-11-29
Total Pages: 76
ISBN-13: 9264195610
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2000-04-28
Total Pages: 89
ISBN-13: 926418158X
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2007-11-13
Total Pages: 174
ISBN-13: 9264038124
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2001-11-07
Total Pages: 78
ISBN-13: 9264195629
DOWNLOAD EBOOK →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).
Author: OECD
Publisher: OECD Publishing
Published: 2006-11-24
Total Pages: 173
ISBN-13: 9264029508
DOWNLOAD EBOOK →This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
