عنوان

Choosing a broad base :

شابک

1282915231

شابک

6612915234

شابک

9264091327

شابک

9781282915237

شابک

9786612915239

شابک

9789264091320

شابک اشتباه

9264091319

شابک اشتباه

9789264091313

شماره

b773755

عنوان اصلي

Choosing a broad base :

نام عام مواد

[Book]

ساير اطلاعات عنواني

low rate approach to taxation.

محل نشرو پخش و غیره

Paris :

نام ناشر، پخش کننده و غيره

OECD,

تاریخ نشرو بخش و غیره

©2010.

نام خاص و کميت اثر

1 online resource (153 pages) :

ساير جزييات

illustrations

عنوان فروست

OECD tax policy studies,

مشخصه جلد

no. 19

شاپا ي ISSN فروست

1990-0538 ;

متن يادداشت

Includes bibliographical references.

متن يادداشت

Foreword -- Executive Summary -- Introduction -- Broad Base -- Low Rate Approach: Scope and Limitations -- Where is there Scope for Base-broadening? -- Evaluating Tax Provisions: Some Examples -- Base-broadening and Targeted Tax Provisions: Political and Distributional Considerations -- Annex A. Revenue Forgone Estimates of Main Tax Expenditures in OECD Countries.

بدون عنوان

0

متن يادداشت

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments' tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles--Publisher's description.

عنوان

Choosing a broad base, low rate approach to taxation.

شماره استاندارد بين المللي کتاب و موسيقي

9789264091313

موضوع مستند نشده

Tax credits.

موضوع مستند نشده

Tax expenditures.

موضوع مستند نشده

Taxation.

موضوع مستند نشده

Tax credits.

موضوع مستند نشده

Tax expenditures.

موضوع مستند نشده

Taxation.

شماره

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Cebreiro, Ana.

مستند نام تنالگان تاييد نشده

Organisation for Economic Co-operation and Development.

تاريخ عمليات

20201203060256.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y