OECD Tax Policy Studies Tax Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Author: OECD
Publisher: 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.

Taxation and Economic Development

Taxation and Economic Development PDF Author: John Toye
Publisher: Taylor & Francis
ISBN: 1000946568
Category : Business & Economics
Languages : en
Pages : 309

Book Description
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.

Taxation and Gender Equity

Taxation and Gender Equity PDF Author: Caren Grown
Publisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349

Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Tax Policy and Economic Development

Tax Policy and Economic Development PDF Author: Richard Miller Bird
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 296

Book Description
Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the effective administration of tax policy.

Tax Incentives and Economic Growth

Tax Incentives and Economic Growth PDF Author: Barry P. Bosworth
Publisher: Brookings Institution Press
ISBN: 0815719574
Category : Business & Economics
Languages : en
Pages : 221

Book Description
The sharp decline in U.S. productivity growth in the 1970s has brought about a renewed interest in economic policies to expand aggregate supply. Particular importance has been given to the role played by government intervention in the form of taxes, transfer payments, and regulation. This volume asks just what is known about the effect of government policy on the productive capacity of the nation. It also looks at the role played by capital formation, technological change, and the quality of the work force.

Taxing Wages 2021

Taxing Wages 2021 PDF Author: OECD
Publisher: 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”.

Handbook on Taxation

Handbook on Taxation PDF Author: W. Bartley Hildreth
Publisher: Routledge
ISBN: 1351564285
Category : Political Science
Languages : en
Pages : 1021

Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Taxation and Economic Development

Taxation and Economic Development PDF Author: J. F. J. Toye
Publisher:
ISBN: 9781003417071
Category : BUSINESS & ECONOMICS
Languages : en
Pages : 0

Book Description
Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Taxation and Economic Development

Taxation and Economic Development PDF Author: J. F. J. Toye
Publisher:
ISBN: 9781000951523
Category : BUSINESS & ECONOMICS
Languages : en
Pages : 0

Book Description
Twelve critical studies explore aspects of the link between national economic development and the tax system. Chapters on: Tax capacity and tax effort; Tax revenue and economic growth; Equity aspects of taxation; Economic effects of taxation.
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