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Model Double Taxation Convention on Estates and Inheritances and on Gifts

1983

Persistent link: https://www.econbiz.de/10012449888

OECD - 2021

The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and … inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and … examines the design of inheritance, estate and gift taxes in OECD countries. The report concludes with a number of reform …

Persistent link: https://www.econbiz.de/10012630647

India's Private Giving : Unpacking domestic philanthropy and Corporate Social Responsibility

OECD - 2019

Economic growth, domestic regulation on Corporate Social Responsibility and global interest in India’s development are transforming the role of domestic philanthropic giving. First, the rapid expansion of the economy over three decades of strong economic growth, with a concurrent increase in...

Persistent link: https://www.econbiz.de/10015082664

Taxation and Electronic Commerce : Implementing the Ottawa Taxation Framework Conditions

2001

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...

Persistent link: https://www.econbiz.de/10015054696

Preventing ageing unequally

OECD - 2017

Persistent link: https://www.econbiz.de/10011820164

Governance for Youth, Trust and Intergenerational Justice : Fit for All Generations?

OECD - 2020

Global transformations – from population ageing to digitalisation, rising inequalities and climate change – have created profound uncertainties for young people and future generations, despite unprecedented access to information, education and technology. Moreover, the COVID-19 pandemic has...

Persistent link: https://www.econbiz.de/10012452387

Preventing Ageing Unequally

OECD - 2017

This report examines how the two global mega-trends of population ageing and rising inequalities have been developing and interacting, both within and across generations. Taking a life-course perspective the report shows how inequalities in education, health, employment and earnings compound,...

Persistent link: https://www.econbiz.de/10012452438

How does the earnings advantage of tertiary-educated workers evolve across generations?

OECD - 2018

The demand and supply of tertiary workers contribute to shaping their earnings advantage. The expansion of tertiary education has been accompanied by a decrease in the earnings advantage of tertiary-educated younger and older workers in many OECD and partner countries. Tertiary-educated workers...

Persistent link: https://www.econbiz.de/10012454885

Education at a glance: Intergenerational mobility in education (Edition 2023)

OECD - 20XX

Persistent link: https://www.econbiz.de/10014568242

Education at a glance: Intergenerational mobility in education (Edition 2022)

OECD - 2022

Persistent link: https://www.econbiz.de/10014324482