Taxation

 

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Books and Papers

Les impôts sur les salaires 2015 Click to Access:
    http://oecd.metastore.ingenta.com/content/2315022e.pdf
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  • http://oecd.metastore.ingenta.com/content/232015022f1.epub
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/les-impots-sur-les-salaires-2015_tax_wages-2015-fr
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Cette publication traite de l’impôt sur le revenu et des cotisations de sécurité sociales versés par les salariés, des cotisations de sécurité sociale et des taxes sur les salaires versés par les employeurs et des prestations versées en espèce aux...
Country review of Argentina Click to Access:
    http://oecd.metastore.ingenta.com/content/2409031ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/country-review-of-argentina_clp-11-5kg9q0zjz6lx
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The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of ...

Statistics

Tax on property Click to Access:
    http://data.oecd.org/tax/tax-on-property.htm
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Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Édifier une culture fiscale, du civisme et de citoyenneté Click to Access:
    http://oecd.metastore.ingenta.com/content/2314482e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/edifier-une-culture-fiscale-du-civisme-et-de-citoyennete_9789264230163-fr
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Ce document de référence présente des stratégies novatrices dans 28 pays afin de fournir des idées et de l'inspiration pour les autorités fiscales des pays en développement en ce qui concerne l'éducation des contribuables, l’éducation fiscale et la...
The distributional effects of energy taxes Click to Access:
    http://oecd.metastore.ingenta.com/content/5js1qwkqqrbv.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-distributional-effects-of-energy-taxes_5js1qwkqqrbv-en
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New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a lower proportion of their expenditure on taxes...
 
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Cover Image Did You Know

Thematic Video on Taxation

In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.