OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.... 4.6 0.00 0.05 0.02 0.01 Stock savings plans 0.1 0.00 0.00 0.00 0.00 Legal advice expenses 0.1 0.00 0.00 0.00 0.00 VAT on restaurant, home refurbishment and car repair services 0.1 0.00 0.00 0.00 0.00 PIT total 401.4 0.25 4.28 1.35 0.68anbsp;...
| Title | : | OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation |
| Author | : | OECD |
| Publisher | : | OECD Publishing - 2010-10-28 |
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