OECD Tax Policy Studies Taxing Working Families A Distributional Analysis

OECD Tax Policy Studies Taxing Working Families A Distributional Analysis

Author: OECD

Publisher: OECD Publishing

Published: 2005-11-16

Total Pages: 132

ISBN-13: 9264013210

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Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.


Book Synopsis OECD Tax Policy Studies Taxing Working Families A Distributional Analysis by : OECD

Download or read book OECD Tax Policy Studies Taxing Working Families A Distributional Analysis written by OECD and published by OECD Publishing. This book was released on 2005-11-16 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in 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: 76

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 76 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 The Distributional Effects of Consumption Taxes in OECD Countries

OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2014-12-10

Total Pages: 154

ISBN-13: 9264224521

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The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.


Book Synopsis OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.


The Distributional Effects of Consumption Taxes in OECD Countries

The Distributional Effects of Consumption Taxes in OECD Countries

Author: Organisation for Economic Co-operation and Development

Publisher:

Published: 2014

Total Pages: 148

ISBN-13: 9789264222809

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Book Synopsis The Distributional Effects of Consumption Taxes in OECD Countries by : Organisation for Economic Co-operation and Development

Download or read book The Distributional Effects of Consumption Taxes in OECD Countries written by Organisation for Economic Co-operation and Development and published by . This book was released on 2014 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:


OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

Author: OECD

Publisher: OECD Publishing

Published: 2006-11-24

Total Pages: 173

ISBN-13: 9264029508

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This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.


Book Synopsis OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches by : OECD

Download or read book OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches written by OECD and published by OECD Publishing. This book was released on 2006-11-24 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.


Growing Unequal? Income Distribution and Poverty in OECD Countries

Growing Unequal? Income Distribution and Poverty in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2008-10-21

Total Pages: 312

ISBN-13: 9264044191

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This report provides evidence of a fairly generalised increase in income inequality over the past two decades across OECD countries, but the timing, intensity and causes of the increase differ from what is typically suggested in the media.


Book Synopsis Growing Unequal? Income Distribution and Poverty in OECD Countries by : OECD

Download or read book Growing Unequal? Income Distribution and Poverty in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2008-10-21 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides evidence of a fairly generalised increase in income inequality over the past two decades across OECD countries, but the timing, intensity and causes of the increase differ from what is typically suggested in the media.


The Role and Design of Net Wealth Taxes in the OECD

The Role and Design of Net Wealth Taxes in the OECD

Author: Collectif

Publisher: OECD

Published: 2018-04-16

Total Pages: 112

ISBN-13: 9789264299337

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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.


Book Synopsis The Role and Design of Net Wealth Taxes in the OECD by : Collectif

Download or read book The Role and Design of Net Wealth Taxes in the OECD written by Collectif and published by OECD. This book was released on 2018-04-16 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2010-01-05

Total Pages: 244

ISBN-13: 9264076905

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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.


Book Synopsis Tax Expenditures in OECD Countries by : OECD

Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting

Author: OECD

Publisher: OECD Publishing

Published: 2013-07-19

Total Pages: 44

ISBN-13: 9264202714

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This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.


Book Synopsis Action Plan on Base Erosion and Profit Shifting by : OECD

Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.


OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps, Action 11 - 2015 Final Report

OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps, Action 11 - 2015 Final Report

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2015-10-15

Total Pages: 268

ISBN-13: 9789264241336

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There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future


Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps, Action 11 - 2015 Final Report by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps, Action 11 - 2015 Final Report written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-15 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future