The main objectives of tax systems are to promote economic efficiency, equity and enforceability.  Given these objectives, the OECD has reviewed and formulated policy recommendations for a large number of Member countries.

The in-depth analyses consider the economic impact of taxation on savings, capital formation and business organisation, and on labour, product and financial markets.

This work has been published in the context of country-specific OECD Economic Surveys   and OECD Economics Department Working Papers.

A synthesis of the analysis and policy recommendations across the countries considered has also been published.