Tax Policy Analysis

Taxing Wages 2001-2002: 2002 Edition

16-May-2003

This annual publication provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. This edition includes a special feature on taxing families.

Taxes Take a Smaller Bite in Many OECD Countries

20-Feb-2003

The taxman took a smaller bite out of paycheques over the last two years in many OECD countries, but married couples with children often continued to enjoy substantial advantages over their single counterparts.

Workers' Taxes Falling in Many OECD Countries

15-Apr-2002

The tax burden for workers on average earnings fell in a number of OECD countries in 2001. According to the latest edition of the OECD's annual publication, Taxing Wages, this continues a general trend of labour tax reduction that was identified in 2000.

OECD Invites Comments on Cross-border Tax Issues Raised by Employee Stock-options

11-Mar-2002

As part of its current work reviewing the cross-border tax issues raised by employee stock-options, the OECD has posted a draft discussion document on its web-site with an invitation for comments from stakeholders and other interested parties.

The Tax Treatment of Employee Stock-Options

06-Mar-2002

The OECD's Committee on Fiscal Affairs is undertaking work on the treatment of stock-options under tax treaties, the domestic treatment of stock-option schemes and the transfer pricing implications of stock-option schemes.

Economic Growth Boosted in OECD Countries' Revenues in 1999 and 2000

10-Oct-2001

Tax revenues increased in OECD countries during 1999 and 2000, reflecting strong economic growth and despite widespread recent moves to cut tax rates. According to the latest edition of the OECD's Revenue Statistics, the OECD average tax-to-GDP ratio rose to 37.3% in 1999 from 36.9% in 1998.

Environmentally related taxes in OECD countries: Issues and Strategies

05-Oct-2001

This new report analyses current use of environmentally related taxes in OECD countries and focuses on their environmental effectiveness. It identifies obstacles to broader use of such taxes - in particular the fear of loss of sectoral competitiveness - and ways to overcome such problems.

Corporate Tax Incentives for Foreign Direct Investment

01-Sep-2001

The 4th issue of the OECD Tax Policy Studies has been released: Corporate Tax Incentives for Foreign Direct Investment.

Surveys on Fiscal Design across Levels of Government

01-Jun-2001

2000 Report on Activities of the Fiscal Decentralisation Initiative (FDI), including the summary note and the country reports.

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

2007 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2006, 2007 Edition

OECD Tax Policy Studies N°16

Fundamental Reform of Corporate Income Tax