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This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
This report examines the role and design of net wealth taxes in OECD countries.
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.
This report investigates how tax structures can best be designed to support GDP per capita growth.
This study reviews some of the most common measures used to gauge tax burdens (nominal tax rates, tax-to-GDP ratios, average tax rates, marginal effective tax rates) of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
