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  1. Études de politique fiscale de l'OCDE
  2. Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition
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L'imposition des gains en capital des personnes physiques. Enjeux et méthodes.
La taxation des options de souscription ou d'achat d'actions destinées aux salariés
Refonte de l'imposition des revenus des personnes physiques
L'imposition des familles actives. Une analyse de la répartition.
La politique fiscale dans les pays de l'OCDE : Évolutions et réformes récentes
Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition
Finances publiques dans les administrations infranationales
Ratios fiscaux : Une étude critique
Impôt sur les sociétés et investissement direct étranger. L'utilisation d'incitations fiscales.
Fiscalité et économie. Analyse comparative des pays de l'OCDE.
Les impôts sur les compagnies d'assurance
Mesurer les charges fiscales. Quels indicateurs pour demain?.
Les pouvoirs fiscaux des administrations infranationales

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Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition

Content Provider OECD iLibrary
Organization OECD
Abstract Cette étude envisage les avantages du recours à des données micro économiques pour évaluer les taux moyens d’imposition des revenus du travail, du capital et de transfert. L’analyse souligne la nécessité de faire correspondre les informations obtenues au niveau du contribuable individuel avec les flux de revenus.
Page Count 52
ISSN 19900554
e-ISBN 9789264299818
Language French
Publisher OECD Publishing
Publisher Date 2004-11-12
Access Restriction Open
Subject Keyword Taxation
Content Type Text
Resource Type Book
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