Tax Policy Reforms 2020 OECD and Selected Partner Economies
Title | Tax Policy Reforms 2020 OECD and Selected Partner Economies PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 125 |
Release | 2020-09-03 |
Genre | |
ISBN | 9264338462 |
This is the fifth 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 latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Title | OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 157 |
Release | 2010-11-03 |
Genre | |
ISBN | 9264091084 |
This report investigates how tax structures can best be designed to support GDP per capita growth.
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Understanding the tax reform debate background, criteria, & questions
Title | Understanding the tax reform debate background, criteria, & questions PDF eBook |
Author | |
Publisher | DIANE Publishing |
Pages | 77 |
Release | 2005 |
Genre | |
ISBN | 1428934391 |
Tax Policy Reforms in the OECD 2016
Title | Tax Policy Reforms in the OECD 2016 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 62 |
Release | 2016-09-22 |
Genre | |
ISBN | 9264260390 |
This first edition of Tax Policy Reforms in the OECD focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries.
The Benefit and The Burden
Title | The Benefit and The Burden PDF eBook |
Author | Bruce Bartlett |
Publisher | Simon and Schuster |
Pages | 354 |
Release | 2012-01-24 |
Genre | Business & Economics |
ISBN | 1451646267 |
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
Taxing Wages 2021
Title | Taxing Wages 2021 PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 651 |
Release | 2021-04-29 |
Genre | |
ISBN | 9264438181 |
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”.