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13 May 2003
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Book
English/French
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Taxing Wages 2002
OECD, Pages: 420
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
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09 Oct 2002
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Book
English/French
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Revenue Statistics 2002
OECD, Pages: 326
Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
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25 June 2002
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Book
English
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Benefits and Wages 2002: OECD Indicators
OECD, Pages: 64
This annual report compares the incomes of a range of family types in and out of work in 1999 and describes the incentives to work, either part-time or full-time, across OECD countries.
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03 May 2002
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Book
English
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Agreement on Exchange of Information in Tax Matters
OECD, Pages: 32
This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
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18 Apr 2002
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Book
English/French
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Taxing Wages 2001
OECD, Pages: 416
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
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18 Jan 2002
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Book
English
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The OECD's Project on Harmful Tax Practices: The 2001 Progress Report
OECD, Pages: 14
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
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16 Jan 2002
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Book
English
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Fiscal Design Surveys across Levels of Government
OECD, Pages: 64
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
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13 Dec 2001
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Book
English
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Consumption Tax Trends 2001: VAT/GST, Excise and Environmental Taxes
OECD, Pages: 80
This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries.
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29 Nov 2001
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Book
English
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Tax and the Economy: A Comparative Assessment of OECD Countries
OECD, Pages: 76
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
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12 Nov 2001
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Book
English
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Behind the Corporate Veil: Using Corporate Entities for Illicit Purposes
OECD, Pages: 104
Examines ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners.
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07 Nov 2001
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Book
English
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Tax Ratios: A Critical Survey
OECD, Pages: 84
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).
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7e - OECD Fiscal Design Survey Background Paper: Latvia
OECD, Pages: 64
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7f - OECD Fiscal Design Survey Background Paper: Lithuania
OECD, Pages: 47
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7c - OECD Fiscal Design Survey Background Paper: Poland
OECD, Pages: 61
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary
OECD, Pages: 74
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7d - OECD Fiscal Design Survey Background Paper: Estonia
OECD, Pages: 40
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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OECD Tax Policy Studies No. 7a - OECD Fiscal Design Survey Background Paper: Czech Republic
OECD, Pages: 45
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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05 Oct 2001
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Book
English
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Environmentally Related Taxes in OECD Countries: Issues and Strategies
OECD, Pages: 100
This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of...
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02 Oct 2001
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Book
English/French
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Revenue Statistics 2001
OECD, Pages: 122
Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
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20 Aug 2001
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Book
English
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Corporate Tax Incentives for Foreign Direct Investment
OECD, Pages: 140
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
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