OECD Tax Policy Studies Taxation and Employment

OECD Tax Policy Studies Taxation and Employment

Author: OECD

Publisher: OECD Publishing

Published: 2011-10-12

Total Pages: 170

ISBN-13: 9264120807

DOWNLOAD EBOOK

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.


Taxing Wages 2021

Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

DOWNLOAD EBOOK

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.


OECD Tax Policy Studies The Taxation of Employee Stock Options

OECD Tax Policy Studies The Taxation of Employee Stock Options

Author: OECD

Publisher: OECD Publishing

Published: 2006-02-06

Total Pages: 174

ISBN-13: 9264012494

DOWNLOAD EBOOK

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.


OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries

OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries

Author: OECD

Publisher: OECD Publishing

Published: 2015-09-05

Total Pages: 154

ISBN-13: 926424350X

DOWNLOAD EBOOK

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 thirty-nine OECD and G20 countries.


Taxation and Skills

Taxation and Skills

Author: Organization for Economic Co-operation

Publisher:

Published: 2017

Total Pages: 236

ISBN-13: 9789264269378

DOWNLOAD EBOOK

Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.