Tax policy analysis uses a combination of economic theory and evidence, both statistical and case study materials, to provide an account of likely intended and unintended effects of alternative policies.

These effects are evaluated in terms of their impact on economic efficiency, income distribution, economic growth and other policy objectives.

Current OECD work on tax policy analysis includes the following areas: environmentally related taxation , work incentives and the taxation of low-paid workers, tax incentives for foreign direct investment, the taxation of stock options, the taxation of pensions, fiscal decentralisation, tax reforms in OECD countries and the taxation of income from capital.

To support this work and inform both governments and the wider public, the OECD collects a wide range of information on tax revenues, tax systems and their effects in its Member countries. Revenue Statistics  and Taxing Wages   provide detailed information on revenues raised, their distribution between different taxes and the way in which they affect working families. The OECD also publishes a series of Tax Policy Studies  to disseminate the work undertaken by the OECD Secretariat in the areas of tax policy and tax administration.

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