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OECD Tax Policy Studies Taxation and Philanthropy
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first …
OECD Tax Policy Studies The Taxation of Employee Stock Options
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax …
Taxation of Global Trading of Financial Instruments
Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and …
OECD Series on Carbon Pricing and Energy Taxation Effective Carbon Rates Pricing CO2 through Taxes and Emissions Trading Systems
To tackle climate change, CO2 emissions need to be cut. Pricing carbon is one of the most effective and lowest-cost ways of inducing such cuts. This report presents the first full …
Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the …
OECD Series on Carbon Pricing and Energy Taxation Effective Carbon Rates 2021 Pricing Carbon Emissions through Taxes and Emissions Trading
Carbon pricing very effectively encourages the shift of production and consumption choices towards low and zero carbon options that is required to limit climate change. Are …
OECD Tax Policy Studies Taxation and Skills
This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult …
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported …
OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations
This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively …
OECD Tax Policy Studies Taxation of Household Savings
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing …