OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

Author: OECD

Publisher: OECD Publishing

Published: 2007-11-13

Total Pages: 174

ISBN-13: 9264038124

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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.


Book Synopsis OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

Author: OECD

Publisher: OECD Publishing

Published: 2006-05-31

Total Pages: 144

ISBN-13: 9264025782

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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.


Book Synopsis OECD Tax Policy Studies Fundamental Reform of Personal Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Personal Income Tax written by OECD and published by OECD Publishing. This book was released on 2006-05-31 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Author: OECD

Publisher: OECD Publishing

Published: 2010-11-03

Total Pages: 157

ISBN-13: 9264091084

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


Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author: OECD

Publisher: OECD Publishing

Published: 2004-10-19

Total Pages: 169

ISBN-13: 9264016597

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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.


Book Synopsis OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2004-10-19 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure

Author: Ruud A. de Mooij

Publisher: International Monetary Fund

Published: 2021-02-26

Total Pages: 388

ISBN-13: 1513511777

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.


Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.


OECD Tax Policy Studies Tax Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Author: OECD

Publisher: OECD Publishing

Published: 2010-11-24

Total Pages: 154

ISBN-13: 9789264091078

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


Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-24 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.


OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis

OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis

Author: OECD

Publisher: OECD Publishing

Published: 2007-12-20

Total Pages: 191

ISBN-13: 9264038388

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This publication reports the results of a project examining taxation and foreign direct investment (FDI).


Book Synopsis OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis by : OECD

Download or read book OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis written by OECD and published by OECD Publishing. This book was released on 2007-12-20 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reports the results of a project examining taxation and foreign direct investment (FDI).


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

Author: OECD

Publisher: OECD Publishing

Published: 2010-10-28

Total Pages: 157

ISBN-13: 9264091327

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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.


Book Synopsis OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation by : OECD

Download or read book OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation written by OECD and published by OECD Publishing. This book was released on 2010-10-28 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 and the Economy A Comparative Assessment of OECD Countries

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

Author: OECD

Publisher: OECD Publishing

Published: 2001-11-29

Total Pages: 77

ISBN-13: 9264195610

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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.


Book Synopsis OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries written by OECD and published by OECD Publishing. This book was released on 2001-11-29 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Tax Burdens Alternative Measures

OECD Tax Policy Studies Tax Burdens Alternative Measures

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.


Book Synopsis OECD Tax Policy Studies Tax Burdens Alternative Measures by : OECD

Download or read book OECD Tax Policy Studies Tax Burdens Alternative Measures written by OECD and published by OECD Publishing. This book was released on 2000-04-28 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.