Choosing a broad base : low rate approach to taxation

Choosing a broad base low rate approach to taxation

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax pro...

Descripción completa

Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2010.
Colección:OECD tax policy studies ; no. 19.
Materias:
Tax credits.
Tax expenditures.
Taxation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705397706719
Tabla de Contenidos:
  • Introduction
  • Broad Base – Low Rate Approach: Scope and Limitations
  • Where is there Scope for Base-broadening?
  • Evaluating Tax Provisions: Some Examples
  • Base-broadening and Targeted Tax Provisions: Political and Distributional Considerations
  • Annex A. Revenue Forgone Estimates of Main Tax Expenditures in OECD Countries
  • Foreword
  • Executive Summary.

Ejemplares similares