Mark | Date Date | Title Title | |||
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No. 29 | 21 Jul 2022 |
Housing Taxation in OECD Countries
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the... |
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No. 28 | 11 May 2021 |
Inheritance Taxation in OECD Countries
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances,... |
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No. 27 | 26 Nov 2020 |
Taxation and Philanthropy
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. |
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No. 26 | 12 Apr 2018 |
The Role and Design of Net Wealth Taxes in the OECD
This report examines the role and design of net wealth taxes in OECD countries. |
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No. 25 | 12 Apr 2018 |
Taxation of Household Savings
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. |
|||
No. 24 | 06 Apr 2017 |
Taxation and Skills
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries. |
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No. 23 | 05 Sept 2015 |
Taxation of SMEs in OECD and G20 Countries
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in... |
|||
No. 22 | 10 Dec 2014 |
The Distributional Effects of Consumption Taxes in OECD Countries
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool. |
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No. 21 | 12 Oct 2011 |
Taxation and Employment
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. |
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No. 20 | 03 Nov 2010 |
Tax Policy Reform and Economic Growth
This report investigates how tax structures can best be designed to support GDP per capita growth. |
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No. 19 | 28 Oct 2010 |
Choosing a Broad Base - Low Rate Approach to Taxation
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. |
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No. 18 | 12 Oct 2009 |
Taxation of SMEs
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance... |
|||
No. 17 | 20 Dec 2007 |
Tax Effects on Foreign Direct Investment
This publication reports the results of a project examining taxation and foreign direct investment (FDI). |
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No. 16 | 13 Nov 2007 |
Fundamental Reform of Corporate Income Tax
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. |
|||
No. 15 | 01 Mar 2007 |
Encouraging Savings through Tax-Preferred Accounts
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. |
|||
No. 14 | 24 Nov 2006 |
Taxation of Capital Gains of Individuals
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. |
|||
No. 13 | 31 May 2006 |
Fundamental Reform of Personal Income Tax
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. |
|||
No. 12 | 16 Nov 2005 |
Taxing Working Families
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. |
|||
No. 11 | 06 Feb 2006 |
The Taxation of Employee Stock Options
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. |
|||
No. 10 | 12 May 2005 |
E-commerce: Transfer Pricing and Business Profits Taxation
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look... |
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
1 - 20 of 29 results
Housing Taxation in OECD Countries
OECD
21 Jul 2022
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the...
Inheritance Taxation in OECD Countries
OECD
11 May 2021
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances,...
Taxation and Philanthropy
OECD
26 Nov 2020
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.
The Role and Design of Net Wealth Taxes in the OECD
OECD
12 Apr 2018
This report examines the role and design of net wealth taxes in OECD countries.
Taxation of Household Savings
OECD
12 Apr 2018
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.
Taxation and Skills
OECD
06 Apr 2017
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.
Taxation of SMEs in OECD and G20 Countries
OECD
05 Sept 2015
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in...
The Distributional Effects of Consumption Taxes in OECD Countries
OECD and Korea Institute of Public Finance
10 Dec 2014
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
Taxation and Employment
OECD
12 Oct 2011
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Tax Policy Reform and Economic Growth
OECD
03 Nov 2010
This report investigates how tax structures can best be designed to support GDP per capita growth.
Choosing a Broad Base - Low Rate Approach to Taxation
OECD
28 Oct 2010
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.
Taxation of SMEs
OECD
12 Oct 2009
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance...
Tax Effects on Foreign Direct Investment
OECD
20 Dec 2007
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
Fundamental Reform of Corporate Income Tax
OECD
13 Nov 2007
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
Encouraging Savings through Tax-Preferred Accounts
OECD
01 Mar 2007
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.
Taxation of Capital Gains of Individuals
OECD
24 Nov 2006
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Fundamental Reform of Personal Income Tax
OECD
31 May 2006
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.
Taxing Working Families
OECD
16 Nov 2005
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
The Taxation of Employee Stock Options
OECD
06 Feb 2006
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.
E-commerce: Transfer Pricing and Business Profits Taxation
OECD
12 May 2005
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look...