OECD Tax Policy Studies No. 09
Recent Tax Policy Trends and Reforms in OECD Countries (Oecd Tax Policy Studies)
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Publication
2004-11-11 - Org. for Economic Cooperation & Development
Language
English
Word Count
43,000 words, Guess
Page Count
172 pages
Physical Format
Paperback
Identifiers
- Open LibraryOL9126163M
- ISBN-139789264016576
- ISBN-109264016570
- OCLC Control Number57302613
- Library of Congress Control Number2005384367
Classifications
- LCCHJ2305 .R43 2004
Description
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.
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