Tabla de Contenidos: “…Intro -- Foreword -- Contents -- Executive Summary -- Figure 1. Labour income tax ratio: our data vs. Mendoza et al. (1997) -- Figure 2. …”

Tabla de Contenidos: “…Executive summary -- Abbreviations and acronyms -- The role of SMEs in domestic economies -- Employer, employee and self-employed social security contributions -- Foreword and Acknowledgements -- Exchange rates -- Detailed SME characteristics from questionnaire responses -- Income taxation of SMEs -- Tax compliance and SMEs -- Tax preferences for SMEs…”

Tabla de Contenidos: “…Tax expenditure tables: Reduced VAT rates -- Burden ratios of the Korean liquor, cigarette and transport fuel taxes -- Executive summary -- Taxing consumption in OECD countries -- The distributional effects of consumption taxes -- The effectiveness of reduced VAT rates as a redistributional tool -- The VAT system in Korea: Measuring its burden and revenue ratios -- Demographic breakdowns by decile -- Korean VAT burdens and household characteristics -- Foreword and acknowledgements…”

Tabla de Contenidos: “…Alternative Methods of Taxing Financial Institutions""; ""Chapter 14. Comparisons of Selected OECD Countries: Premium Taxes on Insurance Companies""; ""Glossary of terms""; ""Bibliography""…”

Tabla de Contenidos: “…Preliminaries; Foreword; CONTENTS; TABLE OF CONTENTS; Chapter 1 Comparative Analysis of Tax preferred Accounts; Chapter 2 The Legislation Regulating Tax Preferred Accounts in Selected OECD Countries; Annex Data on Tax Preferred Accounts in Selected OECD Countries; References…”

Materias: “…Income tax OECD countries…”

Tabla de Contenidos: “…Foreword; Table of Contents; Chapter 1. Tax Neutrality; 1. Introduction; 2. The case of certainty with only corporate taxes; 3. …”

Tabla de Contenidos: “…Introduction; Chapter 2. Assessing Average Tax Rates on Personal Income; Chapter 3. Assessing Average Tax Rates on Corporate Income; Chapter 4. …”

Materias:

Tabla de Contenidos: “…Tax revenue of major taxes as a percentage of total tax revenue, 1998 -- 2.2. …”

“…OECD Tax Policy Studies…”

Materias: “…Capital gains tax…”

Tabla de Contenidos: “…Treaty rules and e-commerce : taxing business profits in the new economy…”

Tabla de Contenidos: “…Annex B Additional Retirement Incentive Modelling Results -- Foreword -- Executive Summary -- The Taxation of Mobile High-Skilled Workers -- References -- Annex A Additional Labour Force and Tax Burden Information -- The Effects of Taxation on Employment -- The Taxation of Low-Income Workers -- The Taxation of Older Workers…”

Tabla de Contenidos: “…Levels of government -- 2.3.3. Taxes -- 2.3.4. Non-tax revenues -- 2.3.5. Intergovernmental financial relations -- Table 2.1. …”

Tabla de Contenidos: “…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. …”

Tabla de Contenidos: “…Growth-oriented Tax Policy Reform Recommendations -- Executive Summary -- Foreword -- Strategies for Successfully Implementing Growth-oriented Tax Reforms -- Annex B -- Obstacles to Fundamental Tax Reforms -- How Do Trends in the Composition of Tax Receipts and in Tax Rates Compare with the “Tax and Growth” Recommendations? …”

Tabla de Contenidos: “…Tax Incentives for SMEs; Chapter 5. SME Tax Compliance Cost and Simplification Provisions; References; Annex A. …”

Tabla de Contenidos: “…pt. 1. Taxing working families : a distributional analysis -- pt. 2. …”

Tabla de Contenidos: “…Framework and Main Results -- Tax Autonomy of Sub-Central Levels of Government -- Introduction -- A Taxonomy of Tax Autonomy -- Main Results -- Part II. …”