Author: OECD
Publisher: OECD Publishing
ISBN: 9264988637
Category :
Languages : en
Pages : 366
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Revenue Statistics 2023 Tax Revenue Buoyancy in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264988637
Category :
Languages : en
Pages : 366
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Publisher: OECD Publishing
ISBN: 9264988637
Category :
Languages : en
Pages : 366
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Revenue Statistics in Asia and the Pacific 2024 Tax Revenue Buoyancy in Asia
Author: OECD
Publisher: OECD Publishing
ISBN: 9264684549
Category :
Languages : en
Pages : 220
Book Description
This annual publication compiles comparable tax revenue statistics for 36 economies. Additionally, it provides information on non-tax revenues for 22 of the 36 economies. This eleventh edition of the report includes a special feature on tax revenue buoyancy in Asia.
Publisher: OECD Publishing
ISBN: 9264684549
Category :
Languages : en
Pages : 220
Book Description
This annual publication compiles comparable tax revenue statistics for 36 economies. Additionally, it provides information on non-tax revenues for 22 of the 36 economies. This eleventh edition of the report includes a special feature on tax revenue buoyancy in Asia.
Revenue Statistics 2024 Health Taxes in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264501576
Category :
Languages : en
Pages : 353
Book Description
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on health taxes in OECD countries.
Publisher: OECD Publishing
ISBN: 9264501576
Category :
Languages : en
Pages : 353
Book Description
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on health taxes in OECD countries.
Transfer Pricing Developments around the World 2024
Author: Raffaele Petruzzi
Publisher: Kluwer Law International B.V.
ISBN: 9403526386
Category : Law
Languages : en
Pages : 277
Book Description
Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers, with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments, along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, it encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing and Amount B; Transfer Pricing and BEFIT; The EC’s Transfer Pricing Directive Proposal; Transfer Pricing and Profit Attribution to New-Age Permanent Establishments; Transfer Pricing and ESG; and Transfer Pricing and New Technologies. The intense work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
Publisher: Kluwer Law International B.V.
ISBN: 9403526386
Category : Law
Languages : en
Pages : 277
Book Description
Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers, with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments, along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, it encompasses the following topics: Global Transfer Pricing Developments; Transfer Pricing and Amount B; Transfer Pricing and BEFIT; The EC’s Transfer Pricing Directive Proposal; Transfer Pricing and Profit Attribution to New-Age Permanent Establishments; Transfer Pricing and ESG; and Transfer Pricing and New Technologies. The intense work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
Tax Policy Reforms 2024 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264537147
Category :
Languages : en
Pages : 70
Book Description
This is the ninth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2023 in 90 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.
Publisher: OECD Publishing
ISBN: 9264537147
Category :
Languages : en
Pages : 70
Book Description
This is the ninth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2023 in 90 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.
How to Design and Implement Property Tax Reforms
Author: Martin Grote
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 31
Book Description
Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to designing and implementing reforms to recurrent taxes on immoveable property and real estate transfer taxes. It addresses the fundamental policy choices regarding the property tax base and tax rate, and the key functions of the tax administration for managing collections – valuation, billing, and enforcement. The advice in the note stems from a review of the literature and insights gained from the experiences of the Fiscal Affairs Department in delivering capacity development on property taxes. It covers and updates some of the analytical work by Norregaard (2013) while providing granular advice on practical aspects of reforming property taxes. The note is motivated by the resource mobilization needs of developing countries, but the design considerations are also pertinent for advanced and emerging market economies seeking to increase the revenue productivity of property taxes.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 31
Book Description
Property taxes are often under-exploited sources of local public revenues. A broad-based tax, raised at modest rates, can potentially generate significantly higher revenues in many countries, and meet most of the costs of improved local public services. This note provides a practical guide to designing and implementing reforms to recurrent taxes on immoveable property and real estate transfer taxes. It addresses the fundamental policy choices regarding the property tax base and tax rate, and the key functions of the tax administration for managing collections – valuation, billing, and enforcement. The advice in the note stems from a review of the literature and insights gained from the experiences of the Fiscal Affairs Department in delivering capacity development on property taxes. It covers and updates some of the analytical work by Norregaard (2013) while providing granular advice on practical aspects of reforming property taxes. The note is motivated by the resource mobilization needs of developing countries, but the design considerations are also pertinent for advanced and emerging market economies seeking to increase the revenue productivity of property taxes.
Taxation, Citizenship and Democracy in the 21st Century
Author: Yvette Lind
Publisher: Edward Elgar Publishing
ISBN: 1035329131
Category : Law
Languages : en
Pages : 267
Book Description
Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
Publisher: Edward Elgar Publishing
ISBN: 1035329131
Category : Law
Languages : en
Pages : 267
Book Description
Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
Non-Fiscal Tax Policies and State Sovereignty
Author: Giulio Allevato
Publisher: Edward Elgar Publishing
ISBN: 1035321564
Category : Law
Languages : en
Pages : 229
Book Description
In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.
Publisher: Edward Elgar Publishing
ISBN: 1035321564
Category : Law
Languages : en
Pages : 229
Book Description
In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.
Another World Is Possible
Author: Natasha Hakimi Zapata
Publisher: The New Press
ISBN: 162097889X
Category : Political Science
Languages : en
Pages : 272
Book Description
Real-world solutions to America’s thorniest social problems—from housing to retirement to drug addiction—based on original reporting from around the world A new generation of Americans has declared that another world is possible. And yet, the stubborn problems of inequality, climate change, and declining health seem as intractable as ever. Where might different answers lie? Intrepid journalist Natasha Hakimi Zapata has traveled around the world, from Costa Rica to Uganda, and Estonia to Singapore, uncovering how different countries solve the problems that plague the United States. Through in-depth reporting, including interviews with senior government officials, activists, industry professionals, and the ordinary people affected by their policies, Another World Is Possible examines innovative programs that address public health, social services, climate change, housing, education, addiction, and more. In each instance Hakimi Zapata provides a clear-eyed assessment of the history, challenges, cost-effectiveness, and real-world impact of these programs. The result is a compelling, frame-shifting account of how we might live differently and create a safer, healthier, more sustainable future. A work of keen analysis as well as enormous heart and optimism, Another World Is Possible is destined to crack the mold of current debates, and to refresh our sense of what might be possible tomorrow.
Publisher: The New Press
ISBN: 162097889X
Category : Political Science
Languages : en
Pages : 272
Book Description
Real-world solutions to America’s thorniest social problems—from housing to retirement to drug addiction—based on original reporting from around the world A new generation of Americans has declared that another world is possible. And yet, the stubborn problems of inequality, climate change, and declining health seem as intractable as ever. Where might different answers lie? Intrepid journalist Natasha Hakimi Zapata has traveled around the world, from Costa Rica to Uganda, and Estonia to Singapore, uncovering how different countries solve the problems that plague the United States. Through in-depth reporting, including interviews with senior government officials, activists, industry professionals, and the ordinary people affected by their policies, Another World Is Possible examines innovative programs that address public health, social services, climate change, housing, education, addiction, and more. In each instance Hakimi Zapata provides a clear-eyed assessment of the history, challenges, cost-effectiveness, and real-world impact of these programs. The result is a compelling, frame-shifting account of how we might live differently and create a safer, healthier, more sustainable future. A work of keen analysis as well as enormous heart and optimism, Another World Is Possible is destined to crack the mold of current debates, and to refresh our sense of what might be possible tomorrow.
OECD Development Pathways Multi-dimensional Review of Lao PDR Financing Sustainable Development
Author: OECD
Publisher: OECD Publishing
ISBN: 9264327789
Category :
Languages : en
Pages : 330
Book Description
Lao People’s Democratic Republic (Lao PDR) has made significant headway on its development path over the past three decades. The country’s sustained economic growth has been led by booming commodity exports and substantial inflows of external financing. Many Laotians have seen significant improvements in their well-being. Poverty has declined as household income has increased, and many important development goals in education and health have been achieved. In the face of macroeconomic challenges, a shift from commodity-driven growth to a more inclusive prosperity paradigm that emphasises the creation of broad-based opportunities, human capital development and green sustainability can unlock Lao PDR’s future development. This report presents priorities for overcoming the country’s current fiscal constraints and finding ways to fund this shift. Recommendations address strengthening Lao PDR’s sustainable finance and debt management, revenue generation and tax reform, investment promotion, and data capacity in order to tap into green finance mechanisms.
Publisher: OECD Publishing
ISBN: 9264327789
Category :
Languages : en
Pages : 330
Book Description
Lao People’s Democratic Republic (Lao PDR) has made significant headway on its development path over the past three decades. The country’s sustained economic growth has been led by booming commodity exports and substantial inflows of external financing. Many Laotians have seen significant improvements in their well-being. Poverty has declined as household income has increased, and many important development goals in education and health have been achieved. In the face of macroeconomic challenges, a shift from commodity-driven growth to a more inclusive prosperity paradigm that emphasises the creation of broad-based opportunities, human capital development and green sustainability can unlock Lao PDR’s future development. This report presents priorities for overcoming the country’s current fiscal constraints and finding ways to fund this shift. Recommendations address strengthening Lao PDR’s sustainable finance and debt management, revenue generation and tax reform, investment promotion, and data capacity in order to tap into green finance mechanisms.