OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries

Download OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 926424350X
Total Pages : 152 pages
Book Rating : 4.2/5 (642 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries written by OECD and published by OECD Publishing. This book was released on 2015-09-05 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.

OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries

Download OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries PDF Online Free

Author :
Publisher :
ISBN 13 : 9789264243460
Total Pages : 152 pages
Book Rating : 4.2/5 (434 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries by : Oecd

Download or read book OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries written by Oecd and published by . This book was released on 2015-09-23 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

Download OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264024743
Total Pages : 147 pages
Book Rating : 4.2/5 (64 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Download OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Online Free

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

DOWNLOAD NOW!


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

Download OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries PDF Online Free

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

DOWNLOAD NOW!


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 Choosing a Broad Base - Low Rate Approach to Taxation

Download OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation PDF Online Free

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

DOWNLOAD NOW!


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 Taxation of Capital Gains of Individuals Policy Considerations and Approaches

Download OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264029508
Total Pages : 168 pages
Book Rating : 4.2/5 (64 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches by : OECD

Download or read book OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches written by OECD and published by OECD Publishing. This book was released on 2006-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

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

Download OECD Tax Policy Studies Tax Effects on Foreign Direct Investment Recent Evidence and Policy Analysis PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264038388
Total Pages : 191 pages
Book Rating : 4.2/5 (64 download)

DOWNLOAD NOW!


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 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reports the results of a project examining taxation and foreign direct investment (FDI).

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

Download OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264038124
Total Pages : 174 pages
Book Rating : 4.2/5 (64 download)

DOWNLOAD NOW!


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 174 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 Tax Policy Reform and Economic Growth

Download OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Online Free

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

DOWNLOAD NOW!


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.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

Download The Role of Digital Platforms in the Collection of VAT/GST on Online Sales PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 85 pages
Book Rating : 4.2/5 (643 download)

DOWNLOAD NOW!


Book Synopsis The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by : OECD

Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment

Download OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF Online Free

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

DOWNLOAD NOW!


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.

OECD Tax Policy Studies Taxation and Employment

Download OECD Tax Policy Studies Taxation and Employment PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264120807
Total Pages : 170 pages
Book Rating : 4.2/5 (641 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Taxation and Employment by : OECD

Download or read book OECD Tax Policy Studies Taxation and Employment written by OECD and published by OECD Publishing. This book was released on 2011-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.

OECD Tax Policy Studies Tax Ratios: A Critical Survey

Download OECD Tax Policy Studies Tax Ratios: A Critical Survey PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264195629
Total Pages : 78 pages
Book Rating : 4.2/5 (641 download)

DOWNLOAD NOW!


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 78 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).

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

Download OECD Tax Policy Studies Fundamental Reform of Personal Income Tax PDF Online Free

Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies Fundamental Reform of Personal Income Tax by : Organisation for Economic Co-operation and Development

Download or read book OECD Tax Policy Studies Fundamental Reform of Personal Income Tax written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 2006-06-16 with total page 152 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

Download OECD Tax Policy Studies PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 550 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis OECD Tax Policy Studies by :

Download or read book OECD Tax Policy Studies written by and published by . This book was released on 2001 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation and Skills

Download Taxation and Skills PDF Online Free

Author :
Publisher : OECD
ISBN 13 : 9789264269392
Total Pages : 240 pages
Book Rating : 4.2/5 (693 download)

DOWNLOAD NOW!


Book Synopsis Taxation and Skills by : Collectif

Download or read book Taxation and Skills written by Collectif and published by OECD. This book was released on 2017-04-13 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments to invest in education. These indicators take into account the various financial costs of skills investments for individuals such as foregone after-tax earnings and tuition fees, as well as whether investments are financed with savings or with student loans. Costs borne by governments such as grants, scholarships, lost taxes, and skills tax expenditures are also accounted for. The indicators also incorporate the returns to skills investments for individuals and governments through higher after-tax wages and higher tax revenues respectively.