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Taxation of Household Savings

This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.
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Insolvency Frameworks for Sub-national Governments

Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even...
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Decentralisation in a Globalised World

Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing...
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Taxing Wages 2018

This annual flagship 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...

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