OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation
Author: OECD
Publisher: OECD Publishing
Total Pages: 157
Release: 2010-10-28
Genre:
ISBN: 9264091327

This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

Taxing Wages 2021

Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
Total Pages: 651
Release: 2021-04-29
Genre:
ISBN: 9264438181

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”.

Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 91
Release: 2013-02-12
Genre:
ISBN: 9264192743

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

OECD Tax Policy Reviews: Kazakhstan 2020

OECD Tax Policy Reviews: Kazakhstan 2020
Author: OECD
Publisher: OECD Publishing
Total Pages: 142
Release: 2020-09-24
Genre:
ISBN: 926499873X

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 244
Release: 2010-01-05
Genre:
ISBN: 9264076905

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 Japanese Tax System

The Japanese Tax System
Author: Hiromitsu Ishi
Publisher: Oxford University Press
Total Pages: 454
Release: 2001
Genre: Business & Economics
ISBN: 0199242569

This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Author: Maria Delgado Coelho
Publisher: International Monetary Fund
Total Pages: 46
Release: 2021-09-24
Genre: Business & Economics
ISBN: 1513596624

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.