Choosing a Broad Base - Low Rate Approach to Taxation [electronic resource] / Organisation for Econo...
Choosing a Broad Base - Low Rate Approach to Taxation [electronic resource] / Organisation for Econo...
Choosing a Broad Base - Low Rate Approach to Taxation [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2010.
Alternative title
Date
2010.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (156 p. ) ill. ;
Content type
text
Media type
computer
Carrier type
online resource
Contents
Introduction -- Broad Base – Low Rate Approach: Scope and Limitations -- Where is there Scope for Base-broadening? -- Evaluating Tax Provisions: Some Examples -- Base-broadening and Targeted Tax Provisions: Political and Distributional Considerations -- Annex A. Revenue Forgone Estimates of Main Tax...
Publication information
Publisher
Paris : OECD Publishing, 2010.
Date Published
2010.
Subjects
More information
Scope and Contents
Summary
Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and prefer...
Alternative Titles
Full title
Choosing a Broad Base - Low Rate Approach to Taxation [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.19
Bibliographic Level Mode of Issuance: Monograph
Includes bibliographical references.
Language note
English
Issued As
OECD tax policy studies (CKB)2590000000002914 (DLC)99034974 (OCoLC)43084507 1990-0538
Identifiers
Primary Identifiers
Record Identifier
74VK3lgM8egg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lgM8egg
Other Identifiers
ISBN
92-64-09132-7
1-282-91523-1
MMS ID
991023943511102626
