OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD

OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD

Author: OECD

Publisher: OECD Publishing

Published: 2018-04-12

Total Pages: 112

ISBN-13: 9264290303

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This report examines the role and design of net wealth taxes in OECD countries.


Book Synopsis OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD by : OECD

Download or read book OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD written by OECD and published by OECD Publishing. This book was released on 2018-04-12 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role and design of net wealth taxes in OECD countries.


OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD

OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2018

Total Pages: 0

ISBN-13: 9789264290297

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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 OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD by : OECD

Download or read book OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2018 with total page 0 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.


OECD Tax Policy Studies Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2021-05-11

Total Pages: 149

ISBN-13: 9264634282

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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.


Book Synopsis OECD Tax Policy Studies Inheritance Taxation in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Inheritance Taxation in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2021-05-11 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


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 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 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.


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.


OECD Tax Policy Studies Taxation of Household Savings

OECD Tax Policy Studies Taxation of Household Savings

Author: OECD

Publisher: OECD Publishing

Published: 2018-04-12

Total Pages: 240

ISBN-13: 9264289534

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This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.


Book Synopsis OECD Tax Policy Studies Taxation of Household Savings by : OECD

Download or read book OECD Tax Policy Studies Taxation of Household Savings written by OECD and published by OECD Publishing. This book was released on 2018-04-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.


Tax Policy

Tax Policy

Author: Ken Messere

Publisher:

Published: 2003

Total Pages: 296

ISBN-13: 9780199241484

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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.


Book Synopsis Tax Policy by : Ken Messere

Download or read book Tax Policy written by Ken Messere and published by . This book was released on 2003 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


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: 154

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 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.