Working papers from the Centre for Tax Policy and Administration of the OECD that cover the tax policy related issues.
For a comprehensive list of the latest working papers, please visit the OECD iLibrary.
- Distinguishing between “normal” and “excess” returns for tax policy by Hayley Reynolds and Thomas Neubig
- Fiscal incentives for R&D and innovation in a diverse world by Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo, Matej Bajgar
- Tax Design for Inclusive Economic Growth by Bert Brys, Sarah Perret, Alastair Thomas, Pierce O’Reilly
- Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire by Sarah Perret, Alain Charlet, Bert Brys
- Taxation of Knowledge-Based Capital by Alessandro Modica, Thomas Neubig