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  • 18 avr. 2002
  • OCDE
  • Pages : 403

Les impôts sur les salaires fournissent des données sans équivalent sur les impôts directs frappant les salariés et les employeurs dans les pays de l'OCDE. Cette publication annuelle précise également quelles prestations sont payées en espèces aux familles. Les montants des impôts et des prestations y sont détaillés pour huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s'exerce sur les ménages disposant d'un ou de deux salaires, ainsi que les coûts de main-d'oeuvre pour les employeurs.

  • 05 avr. 2001
  • OCDE
  • Pages : 345

Les impôts sur les salaires fournissent des données sans équivalent sur les impôts directs frappant les salariés et les employeurs dans tous les pays de l’OCDE. Cette publication annuelle précise également quelles prestations sont payées en espèces aux familles. Les montants des impôts et des prestations y sont détaillés pour huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s’exerce sur les ménages disposant d'un ou de deux salaires, ainsi que les coûts de main-d'œuvre pour les employeurs.

Les impôts sur les salaires fournissent des données sans équivalent sur les impôts directs frappant les salariés et les employeurs dans tous les pays de l’OCDE. Cette publication annuelle précise également quelles prestations sont payées en espèces aux familles. Les montants des impôts et des prestations y sont détaillés pour huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s’exerce sur les ménages disposant d'un ou de deux salaires, ainsi que les coûts de main-d'oeuvre pour les employeurs.

  • 27 oct. 1999
  • OCDE
  • Pages : 88

In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax revenues by sub-sector of general government. However, it does not indicate the degree of control state and local governments exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources, the OECD has developed a framework to assess and analyze the degree of control that sub-central governments have over their taxes.

Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy, following the framework developed by the Working Party on Tax Policy Analysis and Tax Statistics.

Français
  • 21 mars 2001
  • OCDE
  • Pages : 110

This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses the policy and technical problems that arise in designing an effective means of income taxation.

In addition to outlining the general approaches used by OECD countries in this area, the authors have drawn upon their extensive practical experience in designing a tax system for the insurance industry in their home country. Based on this experience, they have addressed the major policy questions faced by tax policy-makers in this area and included a critical analysis of the various technical issues which arise in turning theory into practice.

Français

The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed.

This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options.

Français

This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.

Français
  • 16 nov. 2005
  • OCDE
  • Pages : 126

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries – knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in social security contributions or entitlements. In all, twenty four countries are covered. The different measures are analysed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.

Français

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book.

This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.

Français

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 enforcement.

Taxation is inevitable in modern economies to finance public spending, which is aimed at meeting fundamental economic and social objectives. However, efficiency losses associated with taxation need to be taken into account when the cost and benefits of public expenditure to be funded are being assessed. The public perception of the fairness of tax systems, the practical enforceability of tax rules and the cost arising from compliance are other important considerations.

Against this backdrop, the OECD has reviewed in the past two years the tax systems of a number of Member countries in its periodical Economic Surveys. The analysis and policy recommendations emerging from these reviews may provide some useful lessons for other OECD countries, and these are pulled together in this paper.

Français
  • 24 févr. 1998
  • OCDE
  • Pages : 88

Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.

Français, Finnois
  • 07 nov. 2001
  • OCDE
  • Pages : 78

Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).

To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over an extended time period, and the results are compared with those derived under an alternative suggested methodology. The work finds that most tax ratios reported in the literature suffer from a number of flaws, and highlights measurement problems that are much broader than discussed in the literature. The identification of substantial shortcomings with these measures is useful, given the interest in their use for policy purposes. The message of this study is that policymakers should be aware of the measurement problems underlying average tax rates based on aggregate data, should they be fielded to shape public policy debates.

Français

Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas.  Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts.  Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment.  Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment.  The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.

  • 08 août 1988
  • OCDE
  • Pages : 71

This publication describes how enterprises are taxed on foreign exchange gains and losses resulting from currency fluctuations and analyses the consequences of differences in country practices.

Français
  • 10 oct. 2007
  • OCDE
  • Pages : 219

In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies.  This update report highlights changes made over the last year in the domestic laws and regulations of the 82 economies The report sets out in a series of tables - on a country by country basis - information on laws and agreements permitting exchange of information for tax purposes; access to bank information for tax purposes; access to ownership, identity and accounting information; and availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.

Français
  • 26 mai 2006
  • OCDE
  • Pages : 248

The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to establish effective exchange of information so that countries can ensure compliance with their national tax laws. The Global Forum is working towards a level playing field in these areas so that activities do not simply migrate from countries that engage in effective exchange of information to those that do not. In working towards a level playing field, the Global Forum seeks to ensure the implementation of high standards of transparency and information exchange in a way that is fair, equitable and permits fair competition between all countries, large and small, OECD and non-OECD.   This Report describes the key principles that guide the Global Forum's work and sets out the current status of the legal and administrative frameworks for transparency and exchange of information in over 80 economies.

Français
  • 28 avr. 2000
  • OCDE
  • Pages : 89

In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important shortcomings. Results based on these measures should therefore be interpreted with their limitations in mind, and judged with due caution when used to address policy questions.

Français

Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Recognizing this and the potential value of administrators working together to explore and agree approaches to key strategic issues, the Committee on Fiscal Affairs (CFA) established the Forum on Strategic Management in 1997. In 2002, the CFA reconstituted this Forum into the Forum on Tax Administration (FTA) with the objective of further increasing its focus on domestic tax administration matters. Coinciding with the creation of the FTA, a number of Sub-groups were established to deal with specific aspects of tax administration — compliance and taxpayer services...

  • 17 oct. 2007
  • OCDE
  • Pages : 344

Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures économiques et d’analyse économique, et sont de plus en plus utilisées pour les comparaisons internationales. Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts. Elle constitue également un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965.

  • 11 oct. 2006
  • OCDE
  • Pages : 335

Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts. Elle constitue également un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965.

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