OECD Tax Policy Studies Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264634282
Category :
Languages : en
Pages : 149

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Book Description
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 Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264634282
Category :
Languages : en
Pages : 149

Get Book

Book Description
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.

Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries PDF Author: Oecd
Publisher:
ISBN: 9789264683297
Category :
Languages : en
Pages : 148

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Book Description


Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries PDF Author:
Publisher:
ISBN: 9789264977501
Category :
Languages : en
Pages : 149

Get Book

Book Description
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. The report concludes with a number of reform options that governments could consider to improve the design and functioning of wealth transfer taxes.

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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264290303
Category :
Languages : en
Pages : 112

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Book Description
This report examines the role and design of net wealth 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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264195610
Category :
Languages : en
Pages : 76

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Book Description
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 Housing Taxation in OECD Countries

OECD Tax Policy Studies Housing Taxation in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264862684
Category :
Languages : en
Pages : 143

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Book Description
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
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 Recent Tax Policy Trends and Reforms in OECD Countries

OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264016597
Category :
Languages : en
Pages : 169

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Book Description
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.

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 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Category :
Languages : en
Pages : 156

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Book Description
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 Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 154

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