Author: OECDPublisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author: OECDPublisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
International VAT/GST Guidelines
Author: OECDPublisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
OECD Tax Policy Studies The Distributional Effects of Consumption Taxes in OECD Countries
Author: OECDPublisher: OECD Publishing
ISBN: 9264224521
Category :
Languages : en
Pages : 154
Book Description
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.
The Political Economy of Environmentally Related Taxes
Author: OECDPublisher: OECD Publishing
ISBN: 9264025537
Category :
Languages : en
Pages : 203
Book Description
This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Author: OECDPublisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
The Distributional Effects of Consumption Taxes in OECD Countries
Author: Organisation for Economic Co-operation and DevelopmentPublisher:
ISBN: 9789264222809
Category : Spendings tax
Languages : en
Pages : 148
Book Description
Tax Expenditures in OECD Countries
Author: OECDPublisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244
Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
The Value Added Tax and Growth: Design Matters
Author: Mr.Santiago Acosta OrmaecheaPublisher: International Monetary Fund
ISBN: 149831418X
Category : Business & Economics
Languages : en
Pages : 38
Book Description
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Taxing Wages 2021
Author: OECDPublisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Taxing Energy Use
Author: Organisation for Economic Co-operation and DevelopmentPublisher: Organization for Economic Co-Operation & Developme
ISBN:
Category : Business & Economics
Languages : en
Pages : 260
Book Description
This report provides the first systematic comparative analysis of the structure and level of energy taxes in OECD countries. It presents effective tax rates in terms of both energy content and carbon emissions for the full range of energy sources and uses in each country, along with reported tax expenditures, the size of the relevant tax base in each case, and an illustration of the revenues raised or foregone. The analysis illustrates substantial differences, both across and within countries, in the tax treatment of different forms, uses and users of energy. Tax rate differentials across energy products that are used for the same or similar products lack an obvious rationale and suggest an opportunity for countries to reform their energy tax systems to achieve environmental, economic and social policy goals.