The Role And Design Of Net Wealth Taxes In The Oecd
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OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 112 |
Release | : 2018-04-12 |
Genre | : Electronic Book |
ISBN | : 9789264290303 |
Download OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD Book in PDF, Epub and Kindle
This report examines the role and design of net wealth taxes in OECD countries.
OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD
Author | : OECD |
Publsiher | : Org. for Economic Cooperation & Development |
Total Pages | : 0 |
Release | : 2018 |
Genre | : Taxation |
ISBN | : 926429029X |
Download OECD Tax Policy Studies the Role and Design of Net Wealth Taxes in the OECD Book in PDF, Epub and Kindle
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
OECD Tax Policy Studies Inheritance Taxation in OECD Countries
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 149 |
Release | : 2021-05-11 |
Genre | : Electronic Book |
ISBN | : 9789264634282 |
Download OECD Tax Policy Studies Inheritance Taxation in OECD Countries Book in PDF, Epub and Kindle
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.
Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals
Author | : Cedric Sandford,Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs,Organisation for Economic Co-operation and Development |
Publsiher | : Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre |
Total Pages | : 282 |
Release | : 1988 |
Genre | : Business & Economics |
ISBN | : UCR:31210006752016 |
Download Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals Book in PDF, Epub and Kindle
This report describes the ways in which OECD member countries tax inheritances, gifts, net wealth and capital gains and examines the main policy issues in these areas.
OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 76 |
Release | : 2001-11-29 |
Genre | : Electronic Book |
ISBN | : 9789264195615 |
Download OECD Tax Policy Studies Tax and the Economy A Comparative Assessment of OECD Countries Book in PDF, Epub and Kindle
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
Tax Expenditures in OECD Countries
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 244 |
Release | : 2010-01-05 |
Genre | : Electronic Book |
ISBN | : 9789264076907 |
Download Tax Expenditures in OECD Countries Book in PDF, Epub and Kindle
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.
The Role of Digital Platforms in the Collection of VAT GST on Online Sales
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 85 |
Release | : 2019-06-20 |
Genre | : Electronic Book |
ISBN | : 9789264344112 |
Download The Role of Digital Platforms in the Collection of VAT GST on Online Sales Book in PDF, Epub and Kindle
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Designing Fiscal Redistribution The Role of Universal and Targeted Transfers
Author | : Mr.David Coady,Nghia-Piotr Le |
Publsiher | : International Monetary Fund |
Total Pages | : 27 |
Release | : 2020-06-26 |
Genre | : Business & Economics |
ISBN | : 9781513547046 |
Download Designing Fiscal Redistribution The Role of Universal and Targeted Transfers Book in PDF, Epub and Kindle
There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, i.e., a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.