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This book investigates policy considerations in the taxation of capital gains of individuals and design features of …
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This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It … assess the distributional impact of savings taxation, and discusses recent changes in the exchange of information for tax …
Persistent link: https://www.econbiz.de/10012451120
Defence procurement is the process through which authorities in the field of defence and security acquire various goods, services or works they need in order to perform their duties and missions. Defence procurement constitutes a noticeable segment of public procurement in the European Union....
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With tightening public finances, land value capture (LVC) can be an attractive fiscal tool to finance ever-increasing demands for transport infrastructure. This paper begins by discussing the principles of LVC and individual LVC instruments in the context of infrastructure provision, with a...
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systems and practices in other countries, to ensure that policy goals are being addressed. This book analyses the taxation of …
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