Taxation and Skills

Taxation and Skills

Author: Organization for Economic Co-operation

Publisher:

Published: 2017

Total Pages: 236

ISBN-13: 9789264269378

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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.


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.


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.


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.


Taxing the Family

Taxing the Family

Author: Rudolph Gerhard Penner

Publisher: A E I Press

Published: 1983

Total Pages: 200

ISBN-13:

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Conference report on fiscal policy issues relating to family taxation in the USA - discusses horizontal equity questions of income tax and capital tax treatments; considers dual career couples, the marriage penalty, and large versus small households; examines tax system and social security biases against the married woman worker and in favour of the homemaker; argues for incremental tax reforms. References. Conference held in Washington 1981 Oct 13.