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Author : OECD
Publisher : OECD Publishing
Page : 112 pages
File Size : 48,9 Mb
Release : 2018-04-12
Category : Electronic
ISBN : 9789264290303
This report examines the role and design of net wealth taxes in OECD countries.
Author : OECD
Publisher : Org. for Economic Cooperation & Development
Page : 0 pages
File Size : 52,6 Mb
Release : 2018
Category : Taxation
ISBN : 926429029X
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Author : OECD
Publisher : OECD Publishing
Page : 149 pages
File Size : 53,8 Mb
Release : 2021-05-11
Category : Electronic
ISBN : 9789264634282
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.
Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 42,6 Mb
Release : 2001-11-29
Category : Electronic
ISBN : 9789264195615
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
Page : 173 pages
File Size : 44,7 Mb
Release : 2006-11-24
Category : Electronic
ISBN : 9789264029507
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 : 144 pages
File Size : 52,6 Mb
Release : 2006-05-31
Category : Electronic
ISBN : 9789264025783
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
Page : 169 pages
File Size : 49,8 Mb
Release : 2004-10-19
Category : Electronic
ISBN : 9789264016590
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
Page : 154 pages
File Size : 45,5 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : OECD
Publisher : OECD Publishing
Page : 156 pages
File Size : 55,7 Mb
Release : 2010-10-28
Category : Electronic
ISBN : 9789264091320
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 : Ken Messere,Flip de Kam,Christopher John Heady
Publisher : Unknown
Page : 296 pages
File Size : 47,6 Mb
Release : 2003
Category : Business & Economics
ISBN : 0199241481
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
Page : 240 pages
File Size : 51,8 Mb
Release : 2018-04-12
Category : Electronic
ISBN : 9789264289536
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.
Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 55,6 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : OECD
Publisher : OECD Publishing
Page : 244 pages
File Size : 47,6 Mb
Release : 2010-01-05
Category : Electronic
ISBN : 9789264076907
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 : 62 pages
File Size : 52,5 Mb
Release : 2002-01-16
Category : Electronic
ISBN : 9789264195530
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 44,8 Mb
Release : 2017-04-06
Category : Electronic
ISBN : 9789264269385
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.