What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have bee…
Taxing insurance companies
by Holland, David S., Normand, Denis, Organisation for Economic Co-operation and Development., Fiscal Affairs Division, Organisation for Economic Co-operation and Development., Directorate for Financial and Fiscal Affairs, Organisation for Economic Co-operation and Development
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. Th…
Taxing insurance companies
by Holland, David S., Normand, Denis, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development., Fiscal Affairs Division, Organisation for Economic Co-operation and Development., Directorate for Financial and Fiscal Affairs
This study analyses in detail the effects of inflation on personal income tax systems in many countries.
This study analyses in detail the effects of inflation on personal income tax systems in many countries.
This study examines recent fundamental tax reform proposals that would replace the US income tax system with one based on consumption. The two main variants on a consumption tax, destination basis and origin basis, are examined and placed in an open economy context.
This book examines the development of tax legislation from a comparative law perspective. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the…