Mark | Date Date | Title Title | |||
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No. 9 | 19 Oct 2004 |
Recent Tax Policy Trends and Reforms in OECD Countries
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. |
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No. 8 | 23 May 2003 |
Using Micro-Data to Assess Average Tax Rates
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. |
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No. 7 | 16 Jan 2002 |
Fiscal Design Surveys across Levels of Government
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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No. 6 | 29 Nov 2001 |
Tax and the Economy
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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No. 5 | 07 Nov 2001 |
Tax Ratios: A Critical Survey
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). |
|||
No. 4 | 20 Aug 2001 |
Corporate Tax Incentives for Foreign Direct Investment
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use. |
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No. 3 | 21 Mar 2001 |
Taxing Insurance Companies
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. |
|||
No. 2 | 28 Apr 2000 |
Tax Burdens
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. |
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No. 1 | 27 Oct 1999 |
Taxing Powers of State and Local Government
This volume contains a description of fiscal relations between levels of government 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... |
OECD Tax Policy Studies
This series examines a range of tax policy issues to help policy makers design tax policies that are suited to their countries’ objectives.
English Also available in: French
- ISSN: 19900538 (online)
- https://doi.org/10.1787/19900538
21 - 29 of 29 results
Recent Tax Policy Trends and Reforms in OECD Countries
OECD
19 Oct 2004
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.
Using Micro-Data to Assess Average Tax Rates
OECD
23 May 2003
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
Fiscal Design Surveys across Levels of Government
OECD
16 Jan 2002
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 ...
Tax and the Economy
OECD
29 Nov 2001
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.
Tax Ratios: A Critical Survey
OECD
07 Nov 2001
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).
Corporate Tax Incentives for Foreign Direct Investment
OECD
20 Aug 2001
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Taxing Insurance Companies
OECD
21 Mar 2001
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.
Tax Burdens
OECD
28 Apr 2000
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.
Taxing Powers of State and Local Government
OECD
27 Oct 1999
This volume contains a description of fiscal relations between levels of government 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...