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. This study analyses the policy and technical problems that arise in designing an effective …

the difficult area 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 …

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and … taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of … more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that …