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Livres et Périodiques
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Unintended technology-bias in corporate income taxation

This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the...
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Corporate Effective Tax Rates

Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to...
Statistiques
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Les impôts sur les salaires 2018

Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. Elle couvre les impôts sur le revenu et les cotisations de sécurité sociale payés par les salariés, les cotisations...

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