|
|
|
|
| LEADER |
01416nma a2200241 u 4500 |
| 001 |
EB001866350 |
| 003 |
EBX01000000000000001030430 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
190505 ||| eng |
| 100 |
1 |
|
|a Milanez, Anna
|
| 245 |
0 |
0 |
|a Annex - Taxation and the Future of Work
|h Elektronische Ressource
|b How Tax Systems Influence Choice of Employment Form
|c Anna, Milanez and Barbara, Bratta
|
| 260 |
|
|
|a Paris
|b OECD Publishing
|c 2019
|
| 300 |
|
|
|a 126 p
|
| 653 |
|
|
|a Taxation
|
| 700 |
1 |
|
|a Bratta, Barbara
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b OECD
|a OECD Books and Papers
|
| 490 |
0 |
|
|a OECD Taxation Working Papers
|
| 028 |
5 |
0 |
|a 10.1787/6b20cce5-en
|
| 856 |
4 |
0 |
|a oecd-ilibrary.org
|u https://doi.org/10.1787/6b20cce5-en
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 336
|
| 520 |
|
|
|a This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries' tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles
|