Oecd Tax Policy Studies Taxation Of Smes In Oecd And G20 Countries
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OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 152 |
Release | : 2015-09-05 |
Genre | : Electronic Book |
ISBN | : 9789264243507 |
Download OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries Book in PDF, Epub and Kindle
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.
OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries
Author | : Oecd |
Publsiher | : Unknown |
Total Pages | : 152 |
Release | : 2015-09-23 |
Genre | : Business & Economics |
ISBN | : 9264243461 |
Download OECD Tax Policy Studies Taxation of Smes in OECD and G20 Countries Book in PDF, Epub and Kindle
Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 147 |
Release | : 2009-10-12 |
Genre | : Electronic Book |
ISBN | : 9789264024748 |
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This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 154 |
Release | : 2010-11-03 |
Genre | : Electronic Book |
ISBN | : 9789264091085 |
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This report investigates how tax structures can best be designed to support GDP per capita growth.
OECD Tax Policy Studies Choosing a Broad Base Low Rate Approach to Taxation
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 156 |
Release | : 2010-10-28 |
Genre | : Electronic Book |
ISBN | : 9789264091320 |
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This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
OECD Tax Policy Studies Recent Tax Policy Trends and Reforms in OECD Countries
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 169 |
Release | : 2004-10-19 |
Genre | : Electronic Book |
ISBN | : 9789264016590 |
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This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 174 |
Release | : 2007-11-13 |
Genre | : Electronic Book |
ISBN | : 9789264038127 |
Download OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax Book in PDF, Epub and Kindle
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
OECD Tax Policy Studies Taxation and Employment
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 170 |
Release | : 2011-10-12 |
Genre | : Electronic Book |
ISBN | : 9789264120808 |
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This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.