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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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Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the major global tax proposals and then considers...
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