OECD Tax Policy Studies Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries
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.

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.

OECD Tax Policy Studies Taxation and Philanthropy

OECD Tax Policy Studies Taxation and Philanthropy
Author: OECD
Publisher: OECD Publishing
Total Pages: 141
Release: 2020-11-26
Genre:
ISBN: 9264406190

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.

Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries
Author:
Publisher:
Total Pages: 149
Release: 2021
Genre:
ISBN: 9789264977501

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. The report concludes with a number of reform options that governments could consider to improve the design and functioning of wealth transfer taxes.

OECD Tax Policy Studies Housing Taxation in OECD Countries

OECD Tax Policy Studies Housing Taxation in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 143
Release: 2022-07-21
Genre:
ISBN: 9264862684

Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.

Revenue Statistics 2019

Revenue Statistics 2019
Author: OECD
Publisher: OECD Publishing
Total Pages: 354
Release: 2019-12-05
Genre:
ISBN: 9264671595

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.