OECD Tax Policy Studies Tax Burdens Alternative Measures

OECD Tax Policy Studies Tax Burdens Alternative Measures

Author: OECD

Publisher: OECD Publishing

Published: 2000-04-28

Total Pages: 89

ISBN-13: 926418158X

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This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.


Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting

Author: OECD

Publisher: OECD Publishing

Published: 2013-02-12

Total Pages: 91

ISBN-13: 9264192743

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax 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.


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 Expenditures in OECD Countries

Tax Expenditures in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2010-01-05

Total Pages: 244

ISBN-13: 9264076905

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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.


OECD Tax Policy Studies Tax Ratios: A Critical Survey

OECD Tax Policy Studies Tax Ratios: A Critical Survey

Author: OECD

Publisher: OECD Publishing

Published: 2001-11-07

Total Pages: 78

ISBN-13: 9264195629

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This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).