OECD Tax Policy Studies Tax Ratios: A Critical Survey

OECD Tax Policy Studies Tax Ratios: A Critical Survey PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264195629
Category :
Languages : en
Pages : 78

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Book Description
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).

OECD Tax Policy Studies Tax Ratios: A Critical Survey

OECD Tax Policy Studies Tax Ratios: A Critical Survey PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264195629
Category :
Languages : en
Pages : 78

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Book Description
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).

Tax Ratios

Tax Ratios PDF Author:
Publisher: OECD Publishing
ISBN: 9264195459
Category : Tax incidence
Languages : en
Pages : 78

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Book Description
This series presents analytical reports prepared by the OECD Center for Tax Policy and Administration on specific international tax issues.

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 : 77

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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.

Taxing Wages 2021

Taxing Wages 2021 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651

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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

OECD Tax Policy Studies Fiscal Design Surveys across Levels of Government

OECD Tax Policy Studies Fiscal Design Surveys across Levels of Government PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926419553X
Category :
Languages : en
Pages : 62

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Book Description
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 ...

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

OECD Tax Policy Studies Tax Burdens Alternative Measures

OECD Tax Policy Studies Tax Burdens Alternative Measures PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926418158X
Category :
Languages : en
Pages : 89

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Book Description
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.

OECD Tax Policy Studies Taxation and Skills

OECD Tax Policy Studies Taxation and Skills PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926426938X
Category :
Languages : en
Pages : 240

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Book Description
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

OECD Tax Policy Studies Using Micro-Data to Assess Average Tax Rates

OECD Tax Policy Studies Using Micro-Data to Assess Average Tax Rates PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264199810
Category :
Languages : en
Pages : 44

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Book Description
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.

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 : 157

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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.