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22-avr.-2005
A guidance note by the Forum on Tax Administration, Taxpayer Services Sub-group, about the importance of having a sound business architecture and the role it can play in shaping and improving future business activities.
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15-mars-2005
Press release issued by the International Tax Dialogue (ITD) on the first global tax conference to examine the experiences of countries that have Value Added Tax. ITD is a joint initiative of the IMF, the OECD, the World Bank with the UN as active observer.
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03-mars-2005
Extended Producer Responsibility is a policy approach where the responsibility of producers for their products is extended to include the social costs of waste management. This document, prepared by Prof. Stephen Smith, proposes a framework for analysing the costs and benefits of such programmes.
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01-mars-2005
This document, prepared by Prof. Oene Oenema and Paul B.M. Berentsen, assesses the political economy of the implementation of the ‘minerals accounting system’ MINAS in the Netherlands. While the system contributed to some environmental improvements, the costs of its implementation were rather high.
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01-mars-2005
This document, prepared by Ueli Balmer, assesses the political economy of the implementation of the distance-related fee for heavy goods vehicles in Switzerland. Due to the new fee, and a higher weight limit, heavy goods transport on the road has become much more efficient.
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28-févr.-2005
This document, prepared by Prof. David Pearce, assesses the political economy of the UK Climate Change Levy. The levy has contributed to the UK climate change targets. It may well have fared better than some regulations, but whether it has done better than a pure carbon tax is debateable.
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29-oct.-2004
This information series, prepared by the Centre for Tax Policy and Administration, provides internationally comparative data on aspects of tax systems and their administration in OECD member countries. The primary purpose of the series is to provide information that will facilitate dialogue among members on tax administration issues, and which may also identify opportunities for members to improve the design and administration of their respective tax systems.
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18-oct.-2004
As part of efforts to assist both members and non-member countries deal more effectively with tax non-compliance, the OECD’s Committee on Fiscal Affairs recently approved a number of guidance and information notes dealing with important tax compliance risk management topics.
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10-sept.-2004
OECD, in co-operation with the Federal Ministry for the Environment, Nature Conservation and Nuclear Safety of Germany, hosted an open international conference on environmental fiscal reform, on 27 June 2002 in Berlin, Germany. These are the proceedings of the conference.
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02-juil.-2004
Tradable permits are rarely introduced alone, but are instead usually implemented with other policies such as regulations and taxes. This report examines the interactions between tradable permits and other policies, and sets out conditions under which it is preferable to use them in combination.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Évaluation par le Forum mondial sur la transparence et l’échange de renseignements 2009
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
