Revenue statistics special features : the treatment of non-wastable, tax credits, church tax, the impact of GDP revisions on reported tax levels : 1965-1999

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication provides a conceptual framework to define which government receipts should b...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Staff (corporate author)
Autor Corporativo: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, Cedex, France : OECD 2000.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705568406719
Descripción
Sumario:Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication provides a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year's edition presents three special features. The first one reviews current reporting of non-
Notas:Description based upon print version of record.
Descripción Física:1 online resource (295 p.)
ISBN:9781280005800
9786610005802
9789264088153