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”.

Taxing Wages 2021

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

Get Book Here

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 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 : 157

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

International VAT/GST Guidelines

International VAT/GST Guidelines PDF Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0

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Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264232346
Category :
Languages : en
Pages : 384

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Book Description
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

Consumption Tax Trends

Consumption Tax Trends PDF Author: Organisation for Economic Co-operation and Development
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 84

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Book Description
General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.

OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries

OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264224521
Category :
Languages : en
Pages : 154

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Book Description
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

The Distributional Effects of Consumption Taxes in OECD Countries

The Distributional Effects of Consumption Taxes in OECD Countries PDF Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN: 9789264222809
Category : Spendings tax
Languages : en
Pages : 148

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Book Description


The Political Economy of Environmentally Related Taxes

The Political Economy of Environmentally Related Taxes PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264025537
Category :
Languages : en
Pages : 203

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Book Description
This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264223940
Category :
Languages : en
Pages : 180

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Book Description
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Progressive Consumption Taxation

Progressive Consumption Taxation PDF Author: Robert Carroll
Publisher: Rowman & Littlefield
ISBN: 0844743941
Category : Business & Economics
Languages : en
Pages : 224

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Book Description
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.