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This statement outlines OECD's response to the crisis and OECD perspectives on the Development Committee agenda. It was presented at the joint World Bank-IMF Development Committee meeting in Washington on 26 April 2009 by Mr. Angel Gurria, OECD Secretary-General, and Mr. Eckhard Deutscher, Chair of the OECD Development Assistance Committee (DAC).
The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed
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
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Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.
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The OECD has released an analytical study of transfer pricing issues in respect of employee stock option plans. This study was prepared by the OECD Secretariat and benefited from considerable input and detailed discussions from the Delegates to the Working Party No. 6 on the Taxation of Multinational Enterprises of the Committee on Fiscal Affairs. When developing this Study, the OECD Secretariat also received formal and informal input
Description of the activities of the Fiscal Decentralisation Initiative