Tax Policy Reforms 2023 OECD and Selected Partner Economies
Title | Tax Policy Reforms 2023 OECD and Selected Partner Economies PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 80 |
Release | 2023-09-13 |
Genre | |
ISBN | 9264810668 |
This is the eighth 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 tax policy reforms introduced or announced in 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries.
Tax Policy Reforms 2023
Title | Tax Policy Reforms 2023 PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | |
Total Pages | 0 |
Release | 2023-09-13 |
Genre | |
ISBN | 9789264967465 |
This is the eighth 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 tax policy reforms introduced or announced in 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges
Tax Policy Reforms 2020 OECD and Selected Partner Economies
Title | Tax Policy Reforms 2020 OECD and Selected Partner Economies PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 125 |
Release | 2020-09-03 |
Genre | |
ISBN | 9264338462 |
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.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Title | OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 157 |
Release | 2010-11-03 |
Genre | |
ISBN | 9264091084 |
This report investigates how tax structures can best be designed to support GDP per capita growth.
Understanding the tax reform debate background, criteria, & questions
Title | Understanding the tax reform debate background, criteria, & questions PDF eBook |
Author | |
Publisher | DIANE Publishing |
Total Pages | 77 |
Release | 2005 |
Genre | |
ISBN | 1428934391 |
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Total Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Tax Withholding and Estimated Tax
Title | Tax Withholding and Estimated Tax PDF eBook |
Author | |
Publisher | |
Total Pages | 44 |
Release | 1992 |
Genre | Tax revenue estimating |
ISBN |