Tax policy analysis

Tax Policy Working Papers


Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the centre’s work on taxation with the main focus on tax policy related issues. For a comprehensive list of the latest working papers please visit the OECD iLibrary.



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


The distributional effects of energy taxes
by Florens Flues, Alastair Thomas

Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
by Ján Remeta, Sarah Perret, Martin Jareš, Bert Brys


The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use
by Michelle Harding

Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs
by Michelle Harding


Taxation of Dividend, Interest, and Capital Gain Income
Michelle Harding

Tax Policy and Tax Reform in the People's Republic of China 
by Bert Brys, Stephen Matthews, Richard Herd, Xiao Wang

The Tax Policy Landscape Five Years after the Crisis
by Pierre LeBlanc, Stephen Matthews, Kirsti Mellbye

Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology
by Bert Brys and Carolina Torres

Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
by Dominique Paturot, Kirsti Mellbye, Bert Brys


Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa 
byLuca Gandullia, Nicola Iacobone, Alastair Thomas

Taxes and Investment in Skills
by Carolina Torres (OECD)

Trends in Personal Income Tax and Employee Social Security Contribution Schedules
by Carolina Torres, Kirsti Mellbye, Bert Brys

Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
by Alastair Thomas, Fidel Picos-Sánchez


Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
by Bert Brys

Taxation and Innovation
by Pamela Palazzi

Non-Tax Compulsory Payments as an Additional Burden on Labour Income
by Bert Brys

Consumption Taxation as an Additional Burden on Labour Income
by Fidel Picos-Sánchez

Corporate Taxation and SMEs: The Italian Experience
by Marco Manzo

The Evaluation of the Effe‌ctiveness of Tax Expenditures - A Novel Approach
by Antonella Caiumi

Trends in Top Incomes and their Tax Policy Implications
by Stephen Matthews

Making Fundamental Tax Reform Happen
by Bert Brys

What is a "Competitive" Tax System?
by Stephen Matthews

Tax Reform Trends in OECD Countries
by Bert Brys, Stephen Matthews, Jeffrey Owens


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