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 environmentally related taxes. The volume reviews recent major tax reforms...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2004.
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| Colección: | OECD Tax Policy Studies,
no.9. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705079406719 |
| Sumario: | 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 environmentally related taxes. The volume reviews recent major tax reforms in Australia, Belgium, Canada, France, Germany, Italy, Japan, Mexico, the Netherlands, Switzerland and the United States. It also covers selected tax policy developments in Austria, Finland, Iceland, Ireland, Luxembourg, New Zealand, the Slovak Republic, Spain, Sweden and the United Kingdom. Finally, Recent Tax Policy Trends and Reforms in OECD Countries includes discussion of country practices and recent developments in the areas of fiscal decentralisation, “making work pay” policies, corporate tax developments, and the effects of tax policies on research and development practices. |
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| Notas: | Published in French under title: La politique fiscale dans les pays de l'OCDE. |
| Descripción Física: | 1 online resource (172 pages) |
| ISBN: | 9789264016590 9786610169610 |
