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 : 45

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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 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 : 45

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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 Reviews: Kazakhstan 2020

OECD Tax Policy Reviews: Kazakhstan 2020 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926499873X
Category :
Languages : en
Pages : 142

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Book Description
This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91

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Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

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.

International Investment Perspectives 2005

International Investment Perspectives 2005 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264011358
Category :
Languages : en
Pages : 221

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Book Description
International Investment Perspectives is an annual report from the OECD on international investment developments. The focus of the 2005 edition is on policies affecting the investment climate.

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170

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Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

OECD Tax Policy Studies No. 08: Using Micro-Data to Assess Average Tax Rates

OECD Tax Policy Studies No. 08: Using Micro-Data to Assess Average Tax Rates PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description


OECD Tax Policy Studies Taxation and Employment

OECD Tax Policy Studies Taxation and Employment PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264120807
Category :
Languages : en
Pages : 170

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Book Description
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.

Measuring the Tax Burden on Capital and Labor

Measuring the Tax Burden on Capital and Labor PDF Author: Peter Birch Sørensen
Publisher: MIT Press
ISBN: 9780262195034
Category : Business & Economics
Languages : en
Pages : 392

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Book Description
The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.