Download or read book The Treatment of Family Units in OECD Member Countries Under Tax and Transfer Systems written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sold by OECD Publications Center]. This book was released on 1977 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the different ways in which household units fare under income tax and social welfare systems in different OECD countries.
Download or read book The treatment of family units in OECD member countries under tax and transfer systems written by and published by . This book was released on 1977 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Treatment of Family Units in Oecd Member Countries Under Tax and Transfer Systems written by and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Treatment of Family Units in OECD Member Countries Under Tax and Transfer Systems written by and published by . This book was released on 1977 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Treatment of Family Units in OECD Member Countries Under Tax and Transfer System written by Organisation de coopération et de développement économiques and published by . This book was released on 1977 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treatment of Family Units in Oecd Member Countries Under Tax and Transfer Systems a Report by the Committee on Fiscal Affairs written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Treatment of Family Units in Oecd Countries Under Tax and Transfer Systems written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Treatment of Family Units in OECD Member Countries Under Tax and Transfer Systems written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sold by OECD Publications Center]. This book was released on 1977 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report discusses the ways in which household units fare under income tax and social security systems in OECD countries. It uses the replies to a questionnaire sent out to OECD Member countries which provided quantitative data dealing with the impact of tax and transfer systems on household units of varying structures, and at different income levels, on an internationally comparable basis.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Taxing the Family written by Rudolph Gerhard Penner and published by A E I Press. This book was released on 1983 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conference report on fiscal policy issues relating to family taxation in the USA - discusses horizontal equity questions of income tax and capital tax treatments; considers dual career couples, the marriage penalty, and large versus small households; examines tax system and social security biases against the married woman worker and in favour of the homemaker; argues for incremental tax reforms. References. Conference held in Washington 1981 Oct 13.
Download or read book Transfer Pricing and Multinational Enterprises written by OECD and published by OECD Publishing. This book was released on 1979-06-01 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Economics of Taxation written by Henry Aaron and published by Brookings Institution Press. This book was released on 2011-07-01 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together the contributions of twenty-four economists and lawyers on tax policy. Five papers build on the work of Joseph A. Pechman in analyzing the distribution of tax burdens. A. B. Atkinson relates the analysis of redistribution of income through the tax system to horizontal equity, James Buchanan and Geoffrey Brennan demonstrate that a full analysis of tax burdens must encompass tax-induced inefficiencies, and Boris I. Bittker examines how tax inequities become resource misallocation. In separate papers, Joseph J. Minarik and Benjamin A. Okner elaborate on and extend Pechman’s analyses of tax burdens. Three papers address the concept of tax expenditures: Stanley S. Surrey and Paul R. McDaniel trace the development of the idea, Martin S. Feldstein demonstrates that some use of tax expenditures is necessary for the sake of economic efficiency, and Gerard M. Brannon examines the relations between tax expenditures and the distribution of income. Michael J. Boskin, Richard Goode, Peter Mieszkowski, and John B. Shoven and Paul Taubman examine alternative tax bases. Harvey E. Brazer and Alicia H. Munnell, in separate papers, argue that the basic unit subject to the personal income tax should be the individual rather than the family. David F. Bradford and Arnold C. Harberger analyze changes that would reduce present biases in the tax treatment of investment income. George F. Break and Charles E. McLure, Jr., consider possible improvements in the personal and corporation income taxes imposed by states. E. Cary Brown, Richard A. Musgrave, and Emil M. Sunley deal with fiscal policy. Brown draws lessons from U.S. History since 1945. Musgrave confronts Marxian and other theories of fiscal crises with the facts. Sunley describes the many pitfalls between proposals for even modest tax change and final congressional action.
Download or read book Revenue Statistics of OECD Member Countries written by and published by . This book was released on 1965 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax System in Mexico written by Thomas Dalsgaard and published by . This book was released on 2000 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Empirical Approaches to Fiscal Policy Modelling written by Heimler and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alberto Heimler and Daniele Meulders In the last decade the modelling of the interrelationship between public finance and the rest of the economy has seen substantial advances, reflected in many of the papers delivered to the Applied Econometrics Association Conference held at Confindustria, Rome, on 30 November and 1 December 1989. In particular, the development of the literature on applied general-equilibrium modelling has found most of its applications in the field of taxation, enlarging and completing the estimation of the welfare loss due to distortionary taxes. In this context an important extension has been the introduction of overlapping-generation models. Furthermore, it has become clear that most individual decisions, especially the decision whether or not to work, are dependent upon the tax system, in the sense that the higher the marginal income tax the larger the wedge between labour cost and take-home pay, the last one being the decision variable in the demand for leisure. Finally, in the European context, the completion of the internal market has brought about the necessity to harmonize fiscal systems in the EEC member countries. A number of papers study, therefore, the effects of fiscal reform on efficiency, welfare and growth.
Download or read book Doing Better for Families written by OECD and published by OECD Publishing. This book was released on 2011-04-27 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at the different ways in which governments support families.
