Latest Documents


  • 3-November-2011

    English

    What is a "Competitive" Tax System?

    This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’

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  • 3-November-2011

    English

    Taxation and Innovation

    Innovation is the cornerstone of sustained economic growth and prosperity. In a globalised world, innovation is a key driver of competitiveness between businesses and it plays a critical role in the rapid growth of emerging economies.

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  • 3-November-2011

    English

    Trends in Top Incomes and their Tax Policy Implications

    This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a perspective of almost a century. Since the early 1980s there has been a recovery in the share of top incomes, especially in the share of the top percentile group.

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  • 3-November-2011

    English

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

    In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer’s labour costs or reduce the employee’s net take-home pay in a similar way to taxes,

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  • 3-November-2011

    English

    Corporate Taxation and SMEs: The Italian Experience

    This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief

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  • 26-October-2011

    English

    Serious Economic Crime

    Serious Economic Crime

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  • 26-octobre-2011

    Français

    Fiscalité : le Forum mondial aboutit à des résultats concrets pour le Sommet du G20 à Cannes

    « Les États ont conclu plus de 700 accords d’échange de renseignements fiscaux. Cela a déjà rapporté 14 milliards EUR de recettes supplémentaires provenant de plus de 100 000 contribuables fortunés qui avaient dissimulé leurs actifs dans des centres extraterritoriaux, et ce n’est qu’un début »

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  • 26-October-2011

    English

    Serious Economic Crime: A boardroom guide to prevention and compliance

    Economic crime today is increasingly complex in nature and international in scope. To combat this threat effectively and bring justice to the victims of fraud and corruption, countries need to work in partnership with their counterparts on the world stage, as well as co-ordinate their activities with agencies closer to home. The purpose of this report is to give board-level readers in the UK and international businesses informed

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  • 25-October-2011

    English

    Fourth meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    We no longer talk about commitments to change; today, we are making change happen. We are implementing the now universally accepted international standard of transparency and exchange of information, said OECD Secretary-General.

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  • 12-October-2011

    English

    Taxation and Employment

    This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.

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