Recent Tax Policy Trends And Reforms In Oecd Countries

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.

This publication is the ninth volume of the OECD tax policy studies series which examines recent trends in taxation revenues and tax rates; tax reforms and developments in selected OECD countries; and recent developments in the areas of fiscal decentralisation, in-work benefits or wage-subsidy schemes as measures designed to 'make work pay' (MWP) programmes, corporate tax developments, and the effects of tax policies on research and development practices.

This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year's edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

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.

This report investigates how tax structures can best be designed to support GDP per capita growth.

This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.

This first edition of Tax Policy Reforms in the OECD focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries.

This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, summarises developments in the theory of tax policy and describes and compares policies actually adopted by various groups of countries. It is invaluable for anyone studying or involved in implementing tax policy. Public finance theory and the complexities of tax administration are kept to a minimum throughout to ensure accessibility.