Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

Get Book Here

Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

Get Book Here

Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

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”.

Taxation and Skills

Taxation and Skills PDF Author: Organization for Economic Co-operation
Publisher:
ISBN: 9789264269378
Category : Education, Higher
Languages : en
Pages : 236

Get Book Here

Book Description
Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.

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

Get Book Here

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.

Tax Expenditure Management

Tax Expenditure Management PDF Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Category : Business & Economics
Languages : en
Pages : 267

Get Book Here

Book Description
Locates tax expenditure management within the broader discourse of liberal democratic political theory.

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

Get Book Here

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

Fiscal Adjustments in OECD Countries

Fiscal Adjustments in OECD Countries PDF Author: Mr.Alberto Alesina
Publisher: International Monetary Fund
ISBN: 1451960433
Category : Business & Economics
Languages : en
Pages : 52

Get Book Here

Book Description
This paper studies how the composition of fiscal adjustments influences their likelihood of “success”, defined as a long lasting deficit reduction, and their macroeconomic consequences. We find that fiscal adjustments which rely primarily on spending cuts on transfers and the government wage bill have a better chance of being successful and are expansionary. On the contrary fiscal adjustments which rely primarily on tax increases and cuts in public investment tend not to last and are contractionary. We discuss alterative explanations for these findings by studying both a full sample of OECD countries and by focusing on three case studies: Denmark, Ireland and Italy.

OECD Companion to the Inventory of Support Measures for Fossil Fuels 2021

OECD Companion to the Inventory of Support Measures for Fossil Fuels 2021 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264962395
Category :
Languages : en
Pages : 92

Get Book Here

Book Description
This report draws on more than 1 300 government budgetary transfers and tax expenditures providing preferential treatment for the production and consumption of fossil fuels as documented in the 2020 OECD Inventory of Support Measures for Fossil Fuels to track progress in reform of support.

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

Get Book Here

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.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform PDF Author: Maria Delgado Coelho
Publisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46

Get Book Here

Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.