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This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It … examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates … on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the …
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Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...
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This report analyses the effects of zero rating, i.e. when a predetermined type of traffic received by consumers is not counted against the download allowance of the Internet access service. The report looks at the economics of zero rating and issues such as the effects of zero rating on...
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