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Policyholder Protection Schemes: Selected Considerations
Directorate for Financial, Fiscal and Enterprises …; … - 2013
This paper investigates policyholder protection schemes in OECD member countries and selected non-OECD countries. It is selective in its scope: it examines the rationale for a policyholder protection scheme; the relationship between certain design features and moral hazard; the role of a...
Persistent link: https://www.econbiz.de/10011276668
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Table III - Aggregate totals by tax rate of MNE groups
OECD - 20XX
In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate … of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then … group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed …
Persistent link: https://www.econbiz.de/10013525351
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Effective tax rate on increasing working hours
OECD - 20XX
This dataset shows the fraction of any additional earnings that is lost to either higher taxes or lower benefits when an employed person increases their working hours. Data are presented from 2001 onwards.
Persistent link: https://www.econbiz.de/10013526992
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Effective tax rate on entering employment
OECD - 20XX
jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial …
Persistent link: https://www.econbiz.de/10013528356
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Table IV - Aggregate totals by tax rate of MNE sub-groups
OECD - 20XX
In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax … rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss). …
Persistent link: https://www.econbiz.de/10013528389