| 000 | 02550nam a2200325 c 4500 | ||
|---|---|---|---|
| 999 |
_c145948 _d145948 |
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| 003 | ES-MaIEF | ||
| 005 | 20220810092306.0 | ||
| 007 | ta | ||
| 008 | 220603t2022 us |||||o|||| 00| 0 spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 110 |
_aOCDE _9538 |
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| 245 | 0 |
_aNueva imposición internacional sobre sociedades _helectrónico _bdesafíos, alternativas y recomendaciones para América Latina y el Caribe _c Alberto Barreix, Martín Bès, Ubaldo González, Emilio Pineda, Andrea Riccardi |
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| 260 |
_aWashington, D.C. _bBanco Interamericano de Desarrollo (BID) _c2022 |
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| 300 |
_a118 p. _e1 recurso electrónico |
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| 490 |
_aMonografía del BID ; _v1015 |
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| 500 | _aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies. Taxing Wages 2022 includes a special feature entitled: "Impact of COVID-19 on the Tax Wedge in OECD countries". | ||
| 650 |
_aPOLITICA FISCAL _948067 |
||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aSOCIEDADES _948454 |
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| 650 | 4 |
_aAMERICA LATINA _925729 |
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| 650 | 4 |
_aCARIBE _933528 |
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| 700 | 1 |
_aBarreix, Alberto _954957 |
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| 700 |
_93813 _aBes, Martin |
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| 700 |
_918936 _aGonzález de Frutos, Ubaldo |
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| 856 | _uhttps://publications.iadb.org/es/nueva-imposicion-internacional-sobre-sociedades-desafios-alternativas-y-recomendaciones-para | ||
| 942 | _cRE | ||