Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 8 | 23 May 2003 |
Using Micro-Data to Assess Average Tax Rates
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. |
|||
No. 11 | 06 Feb 2006 |
The Taxation of Employee Stock Options
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. |
|||
No. 26 | 12 Apr 2018 |
The Role and Design of Net Wealth Taxes in the OECD
This report examines the role and design of net wealth taxes in OECD countries. |
|||
No. 22 | 10 Dec 2014 |
The Distributional Effects of Consumption Taxes in OECD Countries
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool. |
|||
No. 12 | 16 Nov 2005 |
Taxing Working Families
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. |
|||
No. 1 | 27 Oct 1999 |
Taxing Powers of State and Local Government
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category... |
|||
No. 3 | 21 Mar 2001 |
Taxing Insurance Companies
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. |
|||
No. 23 | 05 Sept 2015 |
Taxation of SMEs in OECD and G20 Countries
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... |
|||
No. 18 | 12 Oct 2009 |
Taxation of SMEs
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... |
|||
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. |
|||
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. 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. 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. 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. 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. 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. 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. 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. 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. 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. |
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
Using Micro-Data to Assess Average Tax Rates
OECD
23 May 2003
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
The Taxation of Employee Stock Options
OECD
06 Feb 2006
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.
The Role and Design of Net Wealth Taxes in the OECD
OECD
12 Apr 2018
This report examines the role and design of net wealth taxes in OECD countries.
The Distributional Effects of Consumption Taxes in OECD Countries
OECD and Korea Institute of Public Finance
10 Dec 2014
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
Taxing Working Families
OECD
16 Nov 2005
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
Taxing Powers of State and Local Government
OECD
27 Oct 1999
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category...
Taxing Insurance Companies
OECD
21 Mar 2001
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.
Taxation of SMEs in OECD and G20 Countries
OECD
05 Sept 2015
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...
Taxation of SMEs
OECD
12 Oct 2009
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...
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.
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 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 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 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.
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.
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 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 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 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.
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.