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Author: OECD
Publisher: OECD Publishing
Published: 2001-03-21
Total Pages: 110
ISBN-13: 9264188398
DOWNLOAD EBOOK →This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.
Author: David S. Holland
Publisher: OECD
Published: 2001
Total Pages: 116
ISBN-13: 9789264183452
DOWNLOAD EBOOK →This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.
Author: David S. Holland
Publisher:
Published: 2001
Total Pages: 0
ISBN-13: 9789264183452
DOWNLOAD EBOOK →This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines the difficult area of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses the policy and technical problems that arise in designing an effective means of income taxation. In addition to outlining the general approaches used by OECD countries in this area, the authors have drawn.
Author: Organisation for Economic Co-operation and Development
Publisher:
Published: 2001
Total Pages: 108
ISBN-13:
DOWNLOAD EBOOK →This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses the policy and technical problems that arise in designing an effective means of income taxation. In addition to outlining the general approaches used by OECD countries in this area, the authors have drawn upon their extensive practical experience in designing a tax system for the insurance industry in their home country. Based on this experience, they have addressed the major policy questions faced by tax policy-makers in this area and included a critical analysis of the various technical issues which arise in turning theory into practice.
Author: OECD
Publisher: OECD Publishing
Published: 2001-11-29
Total Pages: 77
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: 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: 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: 2010-10-28
Total Pages: 157
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.
