OECD Tax Policy Studies Tax Ratios: A Critical Survey

OECD Tax Policy Studies Tax Ratios: A Critical Survey PDF

Author: OECD

Publisher: OECD Publishing

Published: 2001-11-07

Total Pages: 78

ISBN-13: 9264195629

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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).

Tax Ratios

Tax Ratios PDF

Author:

Publisher: OECD Publishing

Published: 2001-01-01

Total Pages: 78

ISBN-13: 9264195459

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This series presents analytical reports prepared by the OECD Center for Tax Policy and Administration on specific international tax issues.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF

Author: OECD

Publisher: OECD Publishing

Published: 1998-05-19

Total Pages: 82

ISBN-13: 9264162941

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

OECD Tax Policy Studies Tax Burdens Alternative Measures

OECD Tax Policy Studies Tax Burdens Alternative Measures PDF

Author: OECD

Publisher: OECD Publishing

Published: 2000-04-28

Total Pages: 89

ISBN-13: 926418158X

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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.