| Description |
1 online resource (170 pages : illustrations) |
| Series |
OECD tax policy studies ; no. 9 |
|
OECD tax policy studies ; no. 9
|
| Summary |
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 |
| Notes |
Overview of the discussions at the meetings of Working Party No. 2 of the OECD Committee on Fiscal Affairs |
| Bibliography |
Includes bibliographical references (pages 169-170) |
| Notes |
Also available in print |
| Subject |
Taxation -- OECD countries.
|
| Form |
Electronic book
|
| Author |
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party on Tax Analysis and Tax Statistics.
|
| ISBN |
9264016597 |
|
9789264016590 |
|
