Tax Policy Reforms 2020 OECD and Selected Partner Economies
Tax Policy Reforms 2020 OECD and Selected Partner Economies

Author: OECD

Publisher: OECD Publishing

Published: 2020-09-03

Total Pages: 125

ISBN-13: 9264338462

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This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

Tax Policy Reforms 2021 Special Edition on Tax Policy during the COVID-19 Pandemic
Tax Policy Reforms 2021 Special Edition on Tax Policy during the COVID-19 Pandemic

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-21

Total Pages: 79

ISBN-13: 9264728503

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The report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax policy responses have varied across countries and evolved over the last year.

Taxing Wages 2021
Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

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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”.

Tax Policy Reforms 2022 OECD and Selected Partner Economies
Tax Policy Reforms 2022 OECD and Selected Partner Economies

Author: OECD

Publisher: OECD Publishing

Published: 2022-09-21

Total Pages: 143

ISBN-13: 9264600574

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This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.

Pandemic and Progressivity
Pandemic and Progressivity

Author: Mr.Alexander D Klemm

Publisher: International Monetary Fund

Published: 2021-02-05

Total Pages: 42

ISBN-13: 1513568620

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Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.

OECD Tax Policy Reviews: Kazakhstan 2020
OECD Tax Policy Reviews: Kazakhstan 2020

Author: OECD

Publisher: OECD Publishing

Published: 2020-09-24

Total Pages: 142

ISBN-13: 926499873X

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This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

Revenue Statistics in Asia and the Pacific 2021 Emerging Challenges for the Asia-Pacific Region in the COVID-19 Era
Revenue Statistics in Asia and the Pacific 2021 Emerging Challenges for the Asia-Pacific Region in the COVID-19 Era

Author: OECD

Publisher: OECD Publishing

Published: 2021-07-21

Total Pages: 173

ISBN-13: 9264865446

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Revenue Statistics in Asia and the Pacific is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom. This edition includes a special feature on the emerging challenges for the Asia-Pacific region in the COVID-19 era and ways to address them.

Non-Fiscal Tax Policies and State Sovereignty
Non-Fiscal Tax Policies and State Sovereignty

Author: Giulio Allevato

Publisher: Edward Elgar Publishing

Published: 2024-08-06

Total Pages: 229

ISBN-13: 1035321564

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In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, and maintenance of an effective power to govern in modern nation states. Innovative in its historical approach, this book illustrates how the link between non-budgetary tax policies and state sovereignty continues to play out in the current global landscape.