Taxing Wages 2020

Taxing Wages 2020

Author: OECD

Publisher: OECD Publishing

Published: 2020-04-30

Total Pages: 630

ISBN-13: 9264451188

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

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”.


Taxing Wages 2019

Taxing Wages 2019

Author: OECD

Publisher: OECD Publishing

Published: 2019-04-11

Total Pages: 643

ISBN-13: 9264313796

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 in-work families. It ...


(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 52

ISBN-13: 9781678085223

DOWNLOAD EBOOK

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)


Taxing Corporate Income in the 21st Century

Taxing Corporate Income in the 21st Century

Author: Alan J. Auerbach

Publisher: Cambridge University Press

Published: 2007-04-16

Total Pages: 401

ISBN-13: 1139464515

DOWNLOAD EBOOK

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.


Taxing Wages 2010

Taxing Wages 2010

Author: OECD

Publisher: OECD Publishing

Published: 2011-05-11

Total Pages: 589

ISBN-13: 9264097546

DOWNLOAD EBOOK

Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries.


Employer's Tax Guide, Circular E

Employer's Tax Guide, Circular E

Author: Internal Revenue Service

Publisher: Createspace Independent Publishing Platform

Published: 2018-01-30

Total Pages: 230

ISBN-13: 9781984300126

DOWNLOAD EBOOK

Pub. 15 / Circular E explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and the SSA. This guide also has tax tables you need to figure the taxes to withhold from each employee for 2017. References to "income tax" in this guide apply only to "federal" income tax. Contact your state or local tax department to determine if their rules are different. When you pay your employees, you don't pay them all the money they earned. As their employer, you have the added responsibility of withholding taxes from their paychecks. The federal income tax and employees' share of social security and Medicare taxes that you withhold from your employees' paychecks are part of their wages that you pay to the United States Treasury instead of to your employees. Your employees trust that you pay the with-held taxes to the United States Treasury by making federal tax deposits. This is the reason that these withheld taxes are called trust fund taxes. If federal income, social security, or Medicare taxes that must be withheld aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. See section 11 for more information. Pub. 15-A includes specialized information supplementing the basic employment tax information pro-vided in this publication. Pub. 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of non-cash compensation. Pub. 535 discusses common business expenses and explains what is and is not deductible. The general rules for deducting business expenses are discussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need.


OECD Factbook 2009

OECD Factbook 2009

Author: Organisation for Economic Co-operation and Development

Publisher: OECD Factbook: Economic, Envir

Published: 2009

Total Pages: 313

ISBN-13: 9789264056046

DOWNLOAD EBOOK

The Factbook is the OECD's most comprehensive and dynamic statistical annual. More than 100 indicators cover a wide range of areas: economy, agriculture, education, energy, environment, foreign aid, health and quality of life, industry, information and communications, population and labor force, trade and investment, taxation, public expenditure, and R&D. The focus of the 2009 edition is on inequalities in income, earnings, health, and education. Each indicator has a two-page spread: the left page provides a short introductory text followed by a detailed definition of the indicator, comments on comparability of the data, an assessment of related long-term trends, and a list of references for further information. The right page contains a table and a graph that provide--at a glance--the key message conveyed by the data. A dynamic link (StatLink) is provided for each table. It directs the user to a web page where the corresponding data are available in Excel(R) format.