OECD Tax Policy Studies

Taxation and Employment
1990-0538 (online)
1990-0546 (print)
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This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
Also available in: French

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Mark Number Date TitleClick to Access
  N° 21   12 Oct 2011 Click to Access:  Taxation and Employment
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
  N° 20   03 Nov 2010 Click to Access:  Tax Policy Reform and Economic Growth
This report investigates how tax structures can best be designed to support GDP per capita growth.
  N° 19   28 Oct 2010 Click to Access:  Choosing a Broad Base - Low Rate Approach to Taxation
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
  N° 18   12 Oct 2009 Click to Access:  Taxation of SMEs
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance...
  N° 17   20 Dec 2007 Click to Access:  Tax Effects on Foreign Direct Investment
This publication reports the results of a project examining taxation and foreign direct investment (FDI).
  N° 16   13 Nov 2007 Click to Access:  Fundamental Reform of Corporate Income Tax
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
  N° 15   01 Mar 2007 Click to Access:  Encouraging Savings through Tax-Preferred Accounts
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.
  N° 14   24 Nov 2006 Click to Access:  Taxation of Capital Gains of Individuals
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
  N° 13   31 May 2006 Click to Access:  Fundamental Reform of Personal Income Tax
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
  N° 12   16 Nov 2005 Click to Access:  Taxing Working Families
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.
  N° 11   06 Feb 2006 Click to Access:  The Taxation of Employee Stock Options
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.
  N° 10   12 May 2005 Click to Access:  E-commerce: Transfer Pricing and Business Profits Taxation
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look...
  N° 9   19 Oct 2004 Click to Access:  Recent Tax Policy Trends and Reforms in OECD Countries
This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.
  N° 8   23 May 2003 Click to Access:  Using Micro-Data to Assess Average Tax Rates
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
  N° 7   16 Jan 2002 Click to Access:  Fiscal Design Surveys across Levels of Government
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
  N° 6   29 Nov 2001 Click to Access:  Tax and the Economy
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.
  N° 5   07 Nov 2001 Click to Access:  Tax Ratios: A Critical Survey
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).
  N° 4   20 Aug 2001 Click to Access:  Corporate Tax Incentives for Foreign Direct Investment
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
  N° 3   21 Mar 2001 Click to Access:  Taxing Insurance Companies
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.
  N° 2   28 Apr 2000 Click to Access:  Tax Burdens
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.
  N° 1   27 Oct 1999 Click to Access:  Taxing Powers of State and Local Government
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category...
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