Corporate Tax Statistics Fourth Edition
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Corporate Tax Statistics Fourth Edition
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 56 |
Release | : 2022-11-17 |
Genre | : Electronic Book |
ISBN | : 9789264384071 |
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Corporate Tax Statistics is an OECD flagship publication on corporate income Tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This fourth edition of the database contains an expansion of the anonymised and aggregated statistics Country by Country Reporting Data as well as, for the first time, information on standard withholding tax rates for OECD and IF member jurisdictions.
Corporate Tax Statistics 2023
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 87 |
Release | : 2023-11-21 |
Genre | : Electronic Book |
ISBN | : 9789264434998 |
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Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.
OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps Action 11 2015 Final Report
Author | : OECD,Organisation for Economic Co-operation and Development |
Publsiher | : Org. for Economic Cooperation & Development |
Total Pages | : 268 |
Release | : 2015-10-15 |
Genre | : Electronic Book |
ISBN | : 9264241337 |
Download OECD G20 Base Erosion and Profit Shifting Project Measuring and Monitoring Beps Action 11 2015 Final Report Book in PDF, Epub and Kindle
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future
Corporate taxes and labor market informality evidence from China
Author | : Deng, Guoying,Du, Pengcheng,Hernandez, Manuel A.,Xu, Shu |
Publsiher | : Intl Food Policy Res Inst |
Total Pages | : 70 |
Release | : 2024-03-25 |
Genre | : Political Science |
ISBN | : 9182736450XXX |
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This paper examines the association between corporate income taxes and labor market informality. We present a theoretical framework showing that a higher tax enforcement can push firms to pass on the burden to workers by reducing their social security compliance as well as downsizing and lowering wages. The model propositions are tested using a regression discontinuity design that exploits a national corporate tax reform in China. We find that for every one percentage point increase in the effective tax rate, firms reduce their probability of making basic social security contributions by 0.8%, their compliance rate by 1.4 percentage points, and the probability of making supplementary contributions by 0.6%, while the number of workers and wages fall by 4.4% and 0.7%, respectively. We observe that the effects are more salient among firms privately owned and controlled, large businesses, and in locations where social security contributions are directly collected by the social security administration. The findings suggest that workers not only bear part of the higher corporate taxes faced by firms, but an increase in firms’ tax burden contributes to social security evasion and informality in labor markets.
FDI Qualities Review of Croatia Advancing the Strategic Framework for Investment Promotion and Facilitation
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 180 |
Release | : 2023-11-27 |
Genre | : Electronic Book |
ISBN | : 9789264944237 |
Download FDI Qualities Review of Croatia Advancing the Strategic Framework for Investment Promotion and Facilitation Book in PDF, Epub and Kindle
The FDI Qualities Review of Croatia provides policy recommendations on the design and implementation of a new strategic framework for investment promotion and facilitation in Croatia. It provides an assessment of how foreign direct investment (FDI) contributes to sustainable development, including productivity and innovation, job quality and skills development, decarbonisation and regional development.
OECD Economic Surveys Portugal 2023
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 131 |
Release | : 2023-06-15 |
Genre | : Electronic Book |
ISBN | : 9789264405691 |
Download OECD Economic Surveys Portugal 2023 Book in PDF, Epub and Kindle
The Portuguese economy has rebounded strongly from the COVID-19 crisis. Though high inflation and weak global economic conditions have slowed growth in 2022, renewed fiscal support helped to cushion the impact. Public debt relative to GDP has declined below its 2019 level, but rapid population ageing and strong investment needs are increasing fiscal pressures.
World Public Sector Report 2023
Author | : Department of Economic and Social Affairs |
Publsiher | : Stylus Publishing, LLC |
Total Pages | : 267 |
Release | : 2023-10-25 |
Genre | : Political Science |
ISBN | : 9789213585689 |
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This report examines the role that national institutional and governance innovations and changes that emerged during the COVID-19 pandemic can play in advancing progress towards the 2030 Agenda for Sustainable Development. The consequences of the pandemic threaten to derail progress and make the Sustainable Development Goals (SDGs) more difficult to achieve. Yet the pandemic also sparked rapid innovation in government institutions and public administration that could be capitalized on. Against this backdrop, the report focuses on how governments can reshape their relationship with people and other actors to enhance trust and promote the changes required for more sustainable and peaceful societies. How they can assess competing priorities and address difficult policy trade-offs that have emerged since 2020. And what assets and innovations they can mobilize to transform the public sector and achieve the SDGs.
Latin American Economic Outlook 2023 Investing in Sustainable Development
Author | : OECD,Economic Commission for Latin America and the Caribbean,CAF Development Bank of Latin America,European Commission |
Publsiher | : OECD Publishing |
Total Pages | : 283 |
Release | : 2023-12-15 |
Genre | : Electronic Book |
ISBN | : 9789264546936 |
Download Latin American Economic Outlook 2023 Investing in Sustainable Development Book in PDF, Epub and Kindle
Latin America and the Caribbean needs an ambitious and comprehensive investment agenda to embark on a stronger and more sustainable development trajectory. The 16th edition of the Latin American Economic Outlook proposes ways to make this possible through co-ordinated actions by policy makers, the private sector and international partners.