Die folgenden Links führen aus den jeweiligen lokalen Bibliotheken zum Volltext:
Alternativ können Sie versuchen, selbst über Ihren lokalen Bibliothekskatalog auf das gewünschte Dokument zuzugreifen.
Bei Zugriffsproblemen kontaktieren Sie uns gern.
In: OECD Tax Policy Studies
Intro -- Foreword -- Acknowledgements -- Table of contents -- Executive summary -- Chapter 1 Introduction -- 1.1. Background -- Inequality is increasing -- Figure 1.1. Disposable income Gini coefficients, mid-1980s and 2015 (or latest available year) in 22 OECD countries -- Figure 1.2. Distributions of household disposable income and net wealth across deciles -- Populations are ageing -- Figure 1.3. Old-age dependency ratios, 2015 -- Figure 1.4. Old-age dependency ratio over time, OECD average -- 1.2. The effects of taxation on savings -- The effect of taxation on portfolio composition -- The effect of taxation on the level of savings -- 1.3. Outline of the report -- Notes -- References -- Chapter 2 How countries tax savings -- 2.1. Introduction -- 2.2. Approaches taken to taxing household savings -- 2.3. Overall trends in countries' approaches to taxing savings -- Table 2.1. Broad approaches to taxation of savings -- 2.4. Results across asset types -- Bank accounts -- Bonds -- Equities (purchase of corporate shares) -- Investment funds -- Pension funds -- Tax-favoured savings accounts -- Owner-occupied residential property -- Rented residential property -- Table 2.2. Tax treatment of different forms of saving: bank accounts -- Table 2.3. Tax treatment of different forms of saving: bonds -- Table 2.4. Tax treatment of different forms of saving: shares -- Table 2.5. Tax treatment of different forms of saving: investment funds -- Table 2.6. Tax treatment of different forms of saving: private pensions -- Table 2.7. Tax treatment of different forms of saving: tax-favoured savings accounts -- Table 2.8. Tax treatment of different forms of saving: owner-occupied residential property -- Table 2.9. Tax treatment of different forms of saving: rented residential property -- Notes -- Chapter 3 Marginal effective tax rates on household savings
Problem melden