The personal income tax base: a comparative survey ; a report
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
1990
|
| Schriftenreihe: | OECD studies in taxation
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Franz. Ausg. m.d.T.: Base d'imposition du revenu des personnes physiques |
| Beschreibung: | 267 S. |
| ISBN: | 9264133682 |
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Datensatz im Suchindex
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|---|---|
| adam_text | TABLE OF CONTENTS
PAGE
CHAPTER 1. INTRODUCTION AND SUMMARY
A. Objectives of the report 9
B. Background 9
C. Concepts and methodology 10
D. Coverage and structure 10
E. Summary of main findings 11
CHAPTER 2. METHODOLOGY ADOPTED AND INTERNATIONAL COMPARABILITY
A. The conceptual basis 15
B. Methodology adopted 17
C . Alternative approaches 21
D. International comparability 21
CHAPTER 3. SCOPE AND COVERAGE OF COUNTRY STATISTICS
A. Introduction 27
B. Summary of scope and coverage 27
CHAPTER 4. INCOME SUBJECT TO TAX
A. Scope and concepts 33
B. Summary of income subject to tax 33
C. Fringe benefits 34
D. Imputed rent on owner occupied houses 35
E. Capital gains of individuals 35
CHAPTER 5. INCOME SIZE AND INCOME STRUCTURES
A. Introduction 41
B. Structure of main income concepts 41
C . Some developments over time 43
D. The relative importance of different
income sources 45
E. The structure of tax allowances 45
F. Alternative data sources and concepts 50
CHAPTER 6. INCOME STRUCTURES AND INCOME DISTRIBUTION
A. Introduction 55
B. The main income concepts 55
C. The relative importance of different
income sources 57
D. The structure of allowances 60
E. Illustrations of income distributions 60
F. Changes in the tax unit 67
G. Changes in the classifier 69
CHAPTER 7. AVERAGE TAX RATES
A. Introduction 75
B. The concepts of average and marginal tax rates 75
C. Indicators of average tax rates 76
D. Average tax rates in decile groups 77
6
ANNEXES
Annex 1: Summary of country statistics 82
Annex 2: Statistical techniques and estimates of
summary statistics 218
A. Approximation to deciles through interpolation 218
B. Measures of income inequality 220
C. Measures of progressivity 224
D. Purchasing power parities 230
Annex 3: Background tables for alternative tax units and
classifiers 234
Annex 4: Summary of central government tax rate schedules 260
SELECTED BIBLIOGRAPHY 265
7
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| geographic | Australien Europa Kanada USA |
| geographic_facet | Australien Europa Kanada USA |
| id | DE-604.BV005314602 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:27:33Z |
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| language | English |
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| spelling | The personal income tax base a comparative survey ; a report by the Committee on Fiscal Affairs, Organisation for Economic Co-operation and Development Paris OECD 1990 267 S. txt rdacontent n rdamedia nc rdacarrier OECD studies in taxation Franz. Ausg. m.d.T.: Base d'imposition du revenu des personnes physiques OECD (DE-588)5157-3 gnd rswk-swf Inkomstenbelasting gtt Income tax Income tax Australia Income tax Canada Income tax Europe Income tax United States Statistik (DE-588)4056995-0 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Australien Europa Kanada USA OECD (DE-588)5157-3 b Einkommensteuer (DE-588)4013895-1 s DE-604 Statistik (DE-588)4056995-0 s Internationaler Vergleich (DE-588)4120509-1 s Mitgliedsstaaten (DE-588)4170174-4 s OECD Directorate for Financial, Fiscal and Enterprise Affairs Committee on Fiscal Affairs Sonstige (DE-588)2061448-2 oth Parallele Sprachausgabe französisch Base d'imposition du revenu des personnesphysiques HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003322978&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The personal income tax base a comparative survey ; a report OECD (DE-588)5157-3 gnd Inkomstenbelasting gtt Income tax Income tax Australia Income tax Canada Income tax Europe Income tax United States Statistik (DE-588)4056995-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4056995-0 (DE-588)4170174-4 (DE-588)4120509-1 (DE-588)4013895-1 |
| title | The personal income tax base a comparative survey ; a report |
| title_auth | The personal income tax base a comparative survey ; a report |
| title_exact_search | The personal income tax base a comparative survey ; a report |
| title_full | The personal income tax base a comparative survey ; a report by the Committee on Fiscal Affairs, Organisation for Economic Co-operation and Development |
| title_fullStr | The personal income tax base a comparative survey ; a report by the Committee on Fiscal Affairs, Organisation for Economic Co-operation and Development |
| title_full_unstemmed | The personal income tax base a comparative survey ; a report by the Committee on Fiscal Affairs, Organisation for Economic Co-operation and Development |
| title_short | The personal income tax base |
| title_sort | the personal income tax base a comparative survey a report |
| title_sub | a comparative survey ; a report |
| topic | OECD (DE-588)5157-3 gnd Inkomstenbelasting gtt Income tax Income tax Australia Income tax Canada Income tax Europe Income tax United States Statistik (DE-588)4056995-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | OECD Inkomstenbelasting Income tax Income tax Australia Income tax Canada Income tax Europe Income tax United States Statistik Mitgliedsstaaten Internationaler Vergleich Einkommensteuer Australien Europa Kanada USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003322978&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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