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Fiscalité Série de Livres électroniques

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

    par Collectif ...
    Collections 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

    $25.99 CAD

  • Revenue Statistics 2018

    par Collectif ...
    Collections 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

    $149.99 CAD

  • Tax Policy Reforms 2018

    OECD and Selected Partner Economies

    par Collectif ...
    Collections 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

    $25.99 CAD

  • Effective Carbon Rates 2018

    Pricing Carbon Emissions Through Taxes and Emissions Trading

    par Collectif ...
    Collections 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

    $25.99 CAD

  • Taxing Wages 2018

    par Collectif ...
    Collections 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

    $204.99 CAD

  • Taxing Wages in Latin America and the Caribbean 2016

    par Collectif ...
    Collections 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

    $57.99 CAD

  • Taxing Wages 2016

    par Collectif ...
    Collections 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

    $109.99 CAD

  • Revenue Statistics: 1965-2016

    par Collectif ...
    Collections 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

    $84.99 CAD

  • Taxation of Household Savings

    par Collectif ...
    Collections 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

    $52.99 CAD

  • Tax Challenges Arising from Digitalisation – Interim Report 2018

    Inclusive Framework on BEPS

    par Collectif ...
    Collections 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

    $41.99 CAD

  • Taxation and Skills

    par Collectif ...
    Collections series Fiscalité
    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments to invest in education. These indicators take into ... En savoir plus

    $52.99 CAD

  • International VAT/GST Guidelines

    par Collectif ...
    Collections series Fiscalité
    Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international ... En savoir plus

    $25.99 CAD