OECD Tax Policy Studies Taxation of Household Savings

OECD Tax Policy Studies Taxation of Household Savings
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Total Pages: 0
Release: 2018
Genre: Finance, Personal
ISBN: 9789264289529

- Foreword - Executive summary - Introduction - How countries tax savings - Marginal effective tax rates on household savings - The distribution of asset holdings - International aspects of the taxation of household savings - Conclusions and policy options - Methodology for calculating marginal effective tax rates on household savings - Additional marginal effective tax rate results - Financial institutions, financial accounts, and the common reporting standard

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax
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.

OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries

OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 169
Release: 2004-10-19
Genre:
ISBN: 9264016597

This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.

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.