Browse by: "PRE-2003"


Title Index

Year Index

  • 09 Oct 2002
  • OECD
  • Pages: 326
Presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
  • 03 May 2002
  • OECD
  • Pages: 32
This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
  • 16 Jan 2002
  • OECD
  • Pages: 64
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 ...
This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries.
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.
  • 07 Nov 2001
  • 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).
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
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