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 environmentally rel
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, div...
This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital ...
This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspec...
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens
In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a wh...
To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred saving accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report then answers the following questions: (1) which income groups benefit the most from these accounts; (2) to what extent do these accounts generate additional savings; and (3) how much tax revenue is foregone due to these accounts. Based on the...
To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred saving accou...