Long abstract

Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the reforms have been profound and implemented over a very short period of time. In other countries – as, for instance, most of the European countries - the reforms consists of a gradual process of adaptation.

We focus now on Denmark, Italy, the Slovak Republic and Turkey that recently have presented tax reforms at the meetings of Working Party N°2 on Tax Policy Analysis and Tax Statistics 

2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. Special Feature: Tax Reforms and Tax Burdens 2000-2006.

Taxing Wages 2006/2007: 2007 Edition

OECD Tax Policy Studies N°16

Fundamental Reform of Corporate Income Tax