OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264038124
Total Pages : 131 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264025782
Total Pages : 140 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Fundamental Reform of Personal Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Personal Income Tax written by OECD and published by OECD Publishing. This book was released on 2006-05-31 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 154 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264016597
Total Pages : 169 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2004-10-19 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

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Author :
Publisher : OECD Publishing
ISBN 13 : 9789264091078
Total Pages : 154 pages
Book Rating : 4.0/5 (91 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-24 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

Corporate Income Taxes under Pressure

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264195610
Total Pages : 76 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries by : OECD

Download or read book OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries written by OECD and published by OECD Publishing. This book was released on 2001-11-29 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Tax Burdens Alternative Measures

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Author :
Publisher : OECD Publishing
ISBN 13 : 926418158X
Total Pages : 96 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Tax Policy Studies Tax Burdens Alternative Measures by : OECD

Download or read book OECD Tax Policy Studies Tax Burdens Alternative Measures written by OECD and published by OECD Publishing. This book was released on 2000-04-28 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264091327
Total Pages : 156 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation by : OECD

Download or read book OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation written by OECD and published by OECD Publishing. This book was released on 2010-10-28 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264038388
Total Pages : 188 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis by : OECD

Download or read book OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis written by OECD and published by OECD Publishing. This book was released on 2007-12-20 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reports the results of a project examining taxation and foreign direct investment (FDI).

Tax Policy

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Author :
Publisher :
ISBN 13 : 9780199241484
Total Pages : 296 pages
Book Rating : 4.2/5 (414 download)

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Book Synopsis Tax Policy by : Ken Messere

Download or read book Tax Policy written by Ken Messere and published by . This book was released on 2003 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.

Reforming the US Corporate Tax

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Author :
Publisher : Peterson Institute
ISBN 13 : 0881325740
Total Pages : 128 pages
Book Rating : 4.8/5 (813 download)

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Book Synopsis Reforming the US Corporate Tax by : Gary Clyde Hufbauer

Download or read book Reforming the US Corporate Tax written by Gary Clyde Hufbauer and published by Peterson Institute. This book was released on 2005 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264188401
Total Pages : 122 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment by : OECD

Download or read book OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment written by OECD and published by OECD Publishing. This book was released on 2001-08-20 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.

U.S. Corporate Income Tax Reform and its Spillovers

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498348947
Total Pages : 47 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis U.S. Corporate Income Tax Reform and its Spillovers by : Kimberly Clausing

Download or read book U.S. Corporate Income Tax Reform and its Spillovers written by Kimberly Clausing and published by International Monetary Fund. This book was released on 2016-07-05 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent.

Tax Policy Reforms in the OECD 2016

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264260390
Total Pages : 60 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Tax Policy Reforms in the OECD 2016 by : OECD

Download or read book Tax Policy Reforms in the OECD 2016 written by OECD and published by OECD Publishing. This book was released on 2016-09-22 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Tax Ratios: A Critical Survey

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264195629
Total Pages : 84 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Tax Policy Studies Tax Ratios: A Critical Survey by : OECD

Download or read book OECD Tax Policy Studies Tax Ratios: A Critical Survey written by OECD and published by OECD Publishing. This book was released on 2001-11-07 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).

Tax Policy Reforms 2023 OECD and Selected Partner Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264810668
Total Pages : 80 pages
Book Rating : 4.2/5 (648 download)

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Book Synopsis Tax Policy Reforms 2023 OECD and Selected Partner Economies by : OECD

Download or read book Tax Policy Reforms 2023 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2023-09-13 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the eighth 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 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries.