Tax Expenditures In Oecd Countries

Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Size: 56.67 MB
Format: PDF, ePub
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Tax Expenditures In Oecd Countries from the Author: OECD. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Tax Expenditure Management

Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Size: 24.99 MB
Format: PDF
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Tax Expenditure Management from the Author: Mark Burton. Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Inventory Of Estimated Budgetary Support And Tax Expenditures For Fossil Fuels 2013

Author: OECD
Publisher: OECD Publishing
ISBN: 9264187618
Size: 49.42 MB
Format: PDF, Docs
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Inventory Of Estimated Budgetary Support And Tax Expenditures For Fossil Fuels 2013 from the Author: OECD. This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place.

Oecd Tax Policy Studies Choosing A Broad Base Low Rate Approach To Taxation

Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Size: 50.89 MB
Format: PDF
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Oecd Tax Policy Studies Choosing A Broad Base Low Rate Approach To Taxation from the Author: OECD. 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.

Tax Expenditures Shedding Light On Government Spending Through The Tax System

Author: Hana Polackova Brixi
Publisher: World Bank Publications
ISBN: 9780821356012
Size: 51.43 MB
Format: PDF, Mobi
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Tax Expenditures Shedding Light On Government Spending Through The Tax System from the Author: Hana Polackova Brixi. Discusses conceptual and methodological issues relating to tax expenditures, provides a framework for evaluating them, offers case studies on government treatment of tax expenditures from developed and transition economies, and outlines generally applicable policy options. Provides case studies of the treatment of tax expenditures in Australia, Belgium, Canada, China, the Netherlands, Poland, and the United States. Each chapter presents how the nation defines tax expenditures and the corresponding benchmark tax system.

Reforming Tax Expenditures In Italy What Why And How

Author: Justin Tyson
Publisher: International Monetary Fund
ISBN: 1484372336
Size: 47.24 MB
Format: PDF, Docs
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Reforming Tax Expenditures In Italy What Why And How from the Author: Justin Tyson. The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.

Oecd Economic Surveys Italy 2015

Author: OECD
Publisher: OECD Publishing
ISBN: 9264228764
Size: 55.19 MB
Format: PDF, Mobi
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Oecd Economic Surveys Italy 2015 from the Author: OECD. This OECD Economic Survey of Italy examines recent economic developments, policies and prospects. Special chapters cover labour market reform and more and better quality jobs.

Tax Policy

Author: Ken Messere
Publisher: Oxford University Press on Demand
ISBN: 9780199241484
Size: 45.95 MB
Format: PDF
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Tax Policy from the Author: Ken Messere. How do governments justify their choice of tax policy? What are the arguments for and against the choices they make? Are there common trends in the tax policy choices of OECD countries? This book provides a unique guide to tax policies pursued by the governments of OECD countries by assessing recent policies, offering a thorough critique of their justification and looking at actual examples of policy choice. The authors give an overview of post-war tax developments, addressing in detail topics such as the dynamics of tax revenues and public sector developments. They go on to examine the arguments for and against governments' main tax policy choices, looking at personal income tax, social security contributions, business taxes, consumption taxation and taxes on wealth, capital gains, and property. They rigorously examine arguments used by governments to justify certain policy choices, providing an objective evaluation of both the valid and invalid arguments for the choicesmade with regard to domestic taxation. In addition to a thorough critique of recent tax policies, the book looks at the actual tax choices of 25 of the thirty OECD countries and aims to identify the similarities and the differences between them. The authors draw on these real examples and on their considerable experience in assessing possibilities for future tax systems. The book will be of special interest to academics and students in the field of public finance, national and international tax policymakers, politicians, and journalists.

Tax Burdens

Author: Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics
Publisher: OECD
ISBN: 9789264171374
Size: 63.50 MB
Format: PDF
View: 306
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Tax Burdens from the Author: Organisation for Economic Co-operation and Development. Working Party on Tax Policy Analysis and Tax Statistics. 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