“…Tex and translation society…”

“…Cambridge tax law…”

“…Tex.et Doc…”

“…Tax Policy Reforms…”

“…Tax Policy Reforms…”

Materias: “…Spendings tax OECD countries…”

Materias: “…Spendings tax…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive Summary -- Key findings -- The average tax wedge for single workers increased in a majority of countries in 2022 -- The average tax wedge for households with children rose across the OECD in 2022 -- Average wages and post-tax real incomes fell in real terms across the OECD -- Indexation of labour taxation and benefits in OECD countries (Special Feature) -- Notes -- Part I Effective tax rates on labour income - Comparisons and trends -- Part I Effective tax rates on labour income - Comparisons and trends -- 1 Overview -- Introduction -- Taxation of single workers -- Tax wedge -- Personal average tax rates -- Single versus one-earner couple taxpayers -- Taxation of two-earner married couples -- Tax wedge -- Personal average tax rates -- Wages -- References -- Notes -- 2 Special feature: Indexation of labour taxation and benefits in OECD countries -- Introduction -- Inflation and wage trends in OECD countries during the COVID-19 pandemic -- Fiscal drag and indexation -- Inflation adjustment and indexation -- Indexation method -- Benchmark indicator -- Timing and frequency -- Indexation practices in OECD countries -- Automatic versus discretionary adjustment -- The modalities of inflation adjustment in OECD countries -- Personal income tax -- Social security contributions and cash benefits -- Reference period -- Potential fiscal drag in the OECD -- Single worker earning 100% of the average wage -- Single parent earning 67% of the average wage -- Combined results -- Conclusion -- References -- Notes -- 3 Effective tax rates on labour income in 2022 -- Average tax rates -- Marginal tax rates -- Notes -- 4 Graphical exposition of effective tax rates in 2022 -- Notes -- 5 Effective tax rates on labour income in 2021 -- 6 Evolution of effective tax rates on labour income (2000-22)…”

Tabla de Contenidos: “…Intro -- Preface -- Foreword -- Acknowledgements -- Reader's guide -- Tax Administrations covered by the report -- ISORA data gathering process and reporting -- 2020 changes to the ISORA structure and process -- Survey management -- Data available to the public -- Data comparability -- Data from the Inventory of Tax Technology Initiatives -- Publication structure -- Structure -- Tables and figures -- Forum on Tax Administration -- Caveat -- References -- Abbreviations and acronyms -- Executive summary -- Tax Administration 3.0 -- Supporting taxpayer compliance -- Reducing taxpayer burdens -- Tax administration resources -- International cooperation -- References -- Note -- 1 Introduction -- References -- 2 Responsibilities and collection -- Introduction -- Learning from working practices during the COVID-19 pandemic -- Revenue collections recover from the impact of COVID-19 -- Responsibilities of tax administrations -- Revenue collections -- Net collections by tax administrations averages 21% of jurisdiction GDP -- Net collections by tax administrations averages 61% total jurisdiction revenue -- Streamlining collections: Withholding at source -- Note -- References -- Annex 2.A. …”

Tabla de Contenidos: “…Intro -- Foreword -- Executive Summary -- Key findings -- The average tax wedge for single workers increased in a majority of countries in 2023 -- The average tax wedge for households with children rose across the OECD in 2023 -- Post-tax incomes fell in real terms in over half of OECD countries -- Tax and gender through the lens of the second earner (Special Feature) -- Notes -- Part I Effective tax rates on labour income - Comparisons and trends -- Part I Effective tax rateson labour income -Comparisons and trends -- 1 Overview -- Introduction -- Taxation of single workers -- The tax wedge -- Personal average tax rates -- Single versus one-earner couple taxpayers -- Taxation of two-earner couples -- The tax wedge -- Personal average tax rates -- Wages -- References -- Notes -- 2 Special feature: Tax and gender through the lens of the second earner -- Introduction -- Tax policy contributes to persistent disparities between men and women in the labour market -- Methodology, assumptions and limitations -- Key indicators -- Dimensions -- Assumptions and limitations -- The average tax wedge on second earners -- Second-earner versus single-earner tax wedge -- Decomposing the second-earner tax wedge -- Marginal tax wedge on second earners -- Marginal tax wedge for a wage increase equivalent to 1% of the average wage -- Marginal tax wedge for an increase in earnings from 67% to 100% of the average wage -- Conclusion -- References -- Annex 2.A. -- Notes -- 3 Effective tax rates on labour income in 2023 -- Average tax rates -- Marginal tax rates -- Notes -- 4 Graphical exposition of effective tax rates in 2023 -- Notes -- 5 Effective tax rates on labour income in 2022 -- 6 Evolution of effective tax rates on labour income (2000-23) -- Long-term trends in labour taxation since 2000 -- Note -- Part II Country details, 2023 -- Part II Country details,2023…”

Tabla de Contenidos: “…Background and context -- The process for formulating international tax policy and legislation -- Taxation of the foreign-source income of Canadian residents -- Income earned through foreign corporations : the foreign affiliate rules -- Income earned through foreign branches -- The foreign accrual property income rules -- The foreign investment entity rules -- Financing expenses and foreign-source income -- Double-dip financing arrangements -- Non-resident trusts -- Taxation of non-residents and tax treaties -- Canada's tax treaties -- A final thought on tax havens -- Summary of recommendations…”

“…I Dizionari TEA…”

“…Temas guipuzcoanos…”

“…Cuadernos A : biblioteca universitaria ; Temas de antropolgía…”

“…Temas guipuzcoanos…”