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  • Effective Carbon Rates 2018

    Pricing Carbon Emissions Through Taxes and Emissions Trading

    par Collectif ...
    Collection series Fiscalité
    Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full potential? This report measures carbon pricing of CO2-emissions from energy use in 42 OECD and G20 countries, covering 80% of world emissions. The ... En savoir plus

    16,99 €

  • Revenue Statistics 2018

    par Collectif ...
    Collection series Fiscalité
    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 economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common ... En savoir plus

    97,99 €

  • Tax Policy Reforms 2018

    OECD and Selected Partner Economies

    par Collectif ...
    Collection series Fiscalité
    This third edition covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms. ... En savoir plus

    16,99 €

  • The Role and Design of Net Wealth Taxes in the OECD

    par Collectif ...
    Collection series Fiscalité
    This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, ... En savoir plus

    16,99 €

  • Taxing Wages 2018

    par Collectif ...
    Collection series Fiscalité
    This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they ... En savoir plus

    134,99 €

  • Taxing Wages in Latin America and the Caribbean 2016

    par Collectif ...
    Collection series Fiscalité
    This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.It illustrates how these taxes and benefits are calculated in each member ... En savoir plus

    40,99 €

  • Taxing Wages 2016

    par Collectif ...
    Collection series Fiscalité
    This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers: personal income taxes and employee contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they have an ... En savoir plus

    77,99 €

  • Revenue Statistics: 1965-2016

    par Collectif ...
    Collection series Fiscalité
    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 economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common ... En savoir plus

    57,99 €

  • Revenue Statistics in Asian Countries 2017

    Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    par Collectif ...
    Collection series Fiscalité
    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well ... En savoir plus

    16,99 €

  • Tax Challenges Arising from Digitalisation – Interim Report 2018

    Inclusive Framework on BEPS

    par Collectif ...
    Collection series Fiscalité
    This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the ... En savoir plus

    28,99 €

  • Taxation of Household Savings

    par Collectif ...
    Collection series Fiscalité
    This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the impact of these approaches on savings ... En savoir plus

    35,99 €

  • Taxing Wages 2017

    par Collectif ...
    Collection series Fiscalité
    This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they ... En savoir plus

    134,99 €