Tax and the Economy [electronic resource]: A Comparative Assessment of OECD Countries / Organisation...
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Tax and the Economy [electronic resource]: A Comparative Assessment of OECD Countries / Organisation...
Tax and the Economy [electronic resource]: A Comparative Assessment of OECD Countries / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2001.
Alternative title
Date
2001.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (76 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Intro -- Foreword -- Table of Contents -- Chapter 1. Introduction -- Table 1. Synopsis of key challenges for tax policy in the countries reviewed -- Chapter 2. Trends in Taxation and the Forces Shaping Them -- 2.1. The tax burden -- Table 2. Total tax revenue as percentage of GDP -- Table 3. Ta...
4.2.3. Tightening the tax system vis-à-vis the self-employed -- Box 4. Tax policies geared towards encouraging pension saving and housing investment -- 4.2.4. Enhancing the neutrality of capital income taxation -- 4.3. Consumption tax -- 4.3.1. Reducing deviations from standard VAT rates -- Figure...
Box A.3. Tax treatment of stock option programmes -- Table A.8. Implicit tax rates on continued work embedded in benefits for elderly, 1995 -- Figure A.3. Share of value added tax in total indirect taxes in OECD countries -- Table A.9. Turnover thresholds for VAT exemption -- Table A.10. Revenu...
Publication information
Publisher
Paris : OECD Publishing, 2001.
Date Published
2001.
Subjects
More information
Scope and Contents
Summary
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and...
Alternative Titles
Full title
Tax and the Economy [electronic resource]: A Comparative Assessment of OECD Countries / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.6
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3laLkzWd
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3laLkzWd
Other Identifiers
ISBN
92-64-19561-0
9789264195615 (PDF)
DDC
336.2/0917/7
MMS ID
991023942562702626
