Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 19 | 28 Oct 2010 |
Choosing a Broad Base - Low Rate Approach to Taxation
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. |
|||
No. 4 | 20 Aug 2001 |
Corporate Tax Incentives for Foreign Direct Investment
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use. |
|||
No. 10 | 12 May 2005 |
E-commerce: Transfer Pricing and Business Profits Taxation
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look... |
|||
No. 15 | 01 Mar 2007 |
Encouraging Savings through Tax-Preferred Accounts
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. |
|||
No. 7 | 16 Jan 2002 |
Fiscal Design Surveys across Levels of Government
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 ... |
|||
No. 16 | 13 Nov 2007 |
Fundamental Reform of Corporate Income Tax
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. |
|||
No. 13 | 31 May 2006 |
Fundamental Reform of Personal Income Tax
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. |
|||
No. 29 | 21 Jul 2022 |
Housing Taxation in OECD Countries
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the... |
|||
No. 28 | 11 May 2021 |
Inheritance Taxation in OECD Countries
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,... |
|||
No. 9 | 19 Oct 2004 |
Recent Tax Policy Trends and Reforms in OECD Countries
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. |
|||
No. 2 | 28 Apr 2000 |
Tax Burdens
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. |
|||
No. 17 | 20 Dec 2007 |
Tax Effects on Foreign Direct Investment
This publication reports the results of a project examining taxation and foreign direct investment (FDI). |
|||
No. 20 | 03 Nov 2010 |
Tax Policy Reform and Economic Growth
This report investigates how tax structures can best be designed to support GDP per capita growth. |
|||
No. 5 | 07 Nov 2001 |
Tax Ratios: A Critical Survey
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). |
|||
No. 6 | 29 Nov 2001 |
Tax and the Economy
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. |
|||
No. 21 | 12 Oct 2011 |
Taxation and Employment
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. |
|||
No. 27 | 26 Nov 2020 |
Taxation and Philanthropy
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. |
|||
No. 24 | 06 Apr 2017 |
Taxation and Skills
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries. |
|||
No. 14 | 24 Nov 2006 |
Taxation of Capital Gains of Individuals
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. |
|||
No. 25 | 12 Apr 2018 |
Taxation of Household Savings
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. |
OECD Tax Policy Studies
This series examines a range of tax policy issues to help policy makers design tax policies that are suited to their countries’ objectives.
English Also available in: French
- ISSN: 19900538 (online)
- https://doi.org/10.1787/19900538
1 - 20 of 29 results
Choosing a Broad Base - Low Rate Approach to Taxation
OECD
28 Oct 2010
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.
Corporate Tax Incentives for Foreign Direct Investment
OECD
20 Aug 2001
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
E-commerce: Transfer Pricing and Business Profits Taxation
OECD
12 May 2005
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look...
Encouraging Savings through Tax-Preferred Accounts
OECD
01 Mar 2007
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.
Fiscal Design Surveys across Levels of Government
OECD
16 Jan 2002
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 ...
Fundamental Reform of Corporate Income Tax
OECD
13 Nov 2007
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.
Fundamental Reform of Personal Income Tax
OECD
31 May 2006
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.
Housing Taxation in OECD Countries
OECD
21 Jul 2022
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the...
Inheritance Taxation in OECD Countries
OECD
11 May 2021
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,...
Recent Tax Policy Trends and Reforms in OECD Countries
OECD
19 Oct 2004
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.
Tax Burdens
OECD
28 Apr 2000
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.
Tax Effects on Foreign Direct Investment
OECD
20 Dec 2007
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Tax Policy Reform and Economic Growth
OECD
03 Nov 2010
This report investigates how tax structures can best be designed to support GDP per capita growth.
Tax Ratios: A Critical Survey
OECD
07 Nov 2001
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 and the Economy
OECD
29 Nov 2001
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.
Taxation and Employment
OECD
12 Oct 2011
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Taxation and Philanthropy
OECD
26 Nov 2020
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.
Taxation and Skills
OECD
06 Apr 2017
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.
Taxation of Capital Gains of Individuals
OECD
24 Nov 2006
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Taxation of Household Savings
OECD
12 Apr 2018
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.