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- Organisation for Economic Co-operation and Development 2006; US$ 133.00
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ... more...
- Organisation for Economic Co-operation and Development 2006; US$ 56.00
Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed and that their potential impact on international competitiveness... more...
- Thorogood Publishing 2005; US$ 258.00
Suitable for the non VAT specialist involved in property transactions either as an investor, occupier or professional advisor. This report provides guidance on VAT liability and accounting. It contains key planning points, tips and techniques. It shows you where the traps and pitfalls lie and how to avoid them. more...
- Springer 2007; US$ 139.00
Discusses the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. This book focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment. more...
- Organisation for Economic Co-operation and Development 2008; US$ 33.00
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in unacceptable tax minimisation arrangements. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies. more...
- Organisation for Economic Co-operation and Development 2008; US$ 70.00
Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts. Second,... more...
- Organisation for Economic Co-operation and Development 2007; US$ 168.00
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 presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965... more...
- Organisation for Economic Co-operation and Development 2007; US$ 84.00
In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies. This update report highlights changes made over the last year in the domestic laws and regulations of the 82 economies The report sets out in a... more...
- Oxford University Press, UK 2004; US$ 134.99
The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that is rigorous and relevant. Effective approaches to research problem definition and research method choice are outlined by... more...
- Organisation for Economic Co-operation and Development 2009; US$ 162.00
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which... more...