OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264290303
Category :
Languages : en
Pages : 114
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Book Description
This report examines the role and design of net wealth taxes in OECD countries.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264290303
Category :
Languages : en
Pages : 114
Get Book Here
Book Description
This report examines the role and design of net wealth taxes in OECD countries.
Author: Collectif
Publisher: OECD
ISBN: 9789264299337
Category : Business & Economics
Languages : en
Pages : 112
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Book Description
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
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.
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.
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”.
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264025782
Category :
Languages : en
Pages : 145
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Book Description
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
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Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
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 ...
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.
