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Author: Chris Evans
Publisher:
Published: 2017
Total Pages: 0
ISBN-13: 9781906201371
DOWNLOAD EBOOKThis book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOKThis report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 284
ISBN-13:
DOWNLOAD EBOOKAuthor: International Monetary
Publisher: International Monetary Fund
Published: 2021-08-27
Total Pages: 38
ISBN-13: 1513577174
DOWNLOAD EBOOKIt is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author: Claudia Gerber
Publisher: International Monetary Fund
Published: 2018-11-20
Total Pages: 24
ISBN-13: 1484383087
DOWNLOAD EBOOKThis paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Organisation for Economic Co-Operation and Development ; Washington, D.C. : OECD Publications and Information Center
Published: 1990
Total Pages: 280
ISBN-13:
DOWNLOAD EBOOKThis report presents data on the personal income tax base broken down by decile groups for seventeen OECD countries on the basis of a common methodology. For each country it indicates which sources of income are subject to tax and which are not and summarizes the different ways in which governments provide tax reliefs. After discussing the problems posed by the use of different concepts and the unavailability of some statistical data, the report provides estimates of average tax rates at different income levels in each country.
Author: Jared Walczak
Publisher:
Published: 2017-09-28
Total Pages:
ISBN-13: 9781942768128
DOWNLOAD EBOOKThe Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
Published: 1983
Total Pages: 212
ISBN-13:
DOWNLOAD EBOOKSurvey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.
Author: Jared Walczak
Publisher:
Published: 2017-10-17
Total Pages:
ISBN-13: 9781942768180
DOWNLOAD EBOOKThe Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Author: Frederico Lima
Publisher:
Published: 2022
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKThis paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected yield, motivation, and announcement and implementation dates of more than 2,000 tax measures across 10 OECD countries. Using this data, we then analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further differentiating between changes in personal income, corporate income, and value added taxes. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
