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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 114 |
| Release | : 2018-04-12 |
| Genre | : |
| ISBN | : 9264290303 |
This report examines the role and design of net wealth taxes in OECD countries.
| Author | : Collectif |
| Publisher | : OECD |
| Total Pages | : 112 |
| Release | : 2018-04-16 |
| Genre | : Business & Economics |
| ISBN | : 9789264299337 |
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 149 |
| Release | : 2021-05-11 |
| Genre | : |
| ISBN | : 9264634282 |
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, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 77 |
| Release | : 2001-11-29 |
| Genre | : |
| ISBN | : 9264195610 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 145 |
| Release | : 2006-05-31 |
| Genre | : |
| ISBN | : 9264025782 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 157 |
| Release | : 2010-11-03 |
| Genre | : |
| ISBN | : 9264091084 |
This report investigates how tax structures can best be designed to support GDP per capita growth.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 242 |
| Release | : 2018-04-12 |
| Genre | : |
| ISBN | : 9264289534 |
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.
| Author | : Ken Messere |
| Publisher | : |
| Total Pages | : 296 |
| Release | : 2003 |
| Genre | : Business & Economics |
| ISBN | : 9780199241484 |
This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 173 |
| Release | : 2006-11-24 |
| Genre | : |
| ISBN | : 9264029508 |
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 62 |
| Release | : 2002-01-16 |
| Genre | : |
| ISBN | : 926419553X |
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 ...
