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17 May 2013
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Book
English
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Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies
OECD, Pages: 376
This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies.
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17 Nov 2006
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Book
English
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Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2006)
OECD, Pages: 129
Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Recognizing this and the potential value of administrators working together to explore and agree approaches to key strategic issues, the ...
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06 Mar 2013
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Book
English
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Tax and Development: Aid Modalities for Strengthening Tax Systems
OECD, Pages: 134
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
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29 Nov 2001
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Book
English
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Tax and the Economy: A Comparative Assessment of OECD Countries
OECD, Pages: 76
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
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28 Apr 2000
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Book
English
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Tax Burdens: Alternative Measures
OECD, Pages: 96
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
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26 May 2006
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Book
English
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Tax Co-operation 2006: Towards a Level Playing Field
OECD, Pages: 248
This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.
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10 Oct 2007
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Book
English
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Tax Co-operation 2007: Towards a Level Playing Field
OECD, Pages: 219
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
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25 Aug 2008
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Book
English
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Tax Co-operation 2008: Towards a Level Playing
OECD, Pages: 218
OECD's second annual assessment of transparency and tax information exchange policies in more than 80 economies which highlights changes made over the last year in the domestic laws and regulations covered by the 2007 assessment.
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31 Aug 2009
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Book
English
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Tax Co-operation 2009: Towards a Level Playing Field
OECD, Pages: 352
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing...
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18 Oct 2010
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Book
English
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Tax Co-operation 2010: Towards a Level Playing Field
OECD, Pages: 300
The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world's major...
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20 Dec 2007
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Book
English
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Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis
OECD, Pages: 188
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
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05 Jan 2010
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Book
English
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Tax Expenditures in OECD Countries
OECD, Pages: 242
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful...
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03 Nov 2010
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Book
English
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Tax Policy Reform and Economic Growth
OECD, Pages: 154
This report investigates how tax structures can best be designed to support GDP per capita growth.
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07 Nov 2001
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Book
English
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Tax Ratios: A Critical Survey
OECD, Pages: 84
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).
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24 Feb 1998
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Book
English
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Tax Sparing: A Reconsideration
OECD, Pages: 88
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of...
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04 May 2001
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Book
English
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Taxation and Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions
OECD, Pages: 240
This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
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12 Oct 2011
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Book
English
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Taxation and Employment
OECD, Pages: 168
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
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16 Nov 2005
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Book
English
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Taxation and Social Security in Agriculture
OECD, Pages: 126
This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries.
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24 Nov 2006
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Book
English
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Taxation of Capital Gains of Individuals: Policy Considerations and Approaches
OECD, Pages: 168
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
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04 May 1999
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Book
English
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Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions
OECD, Pages: 176
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of...
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