Latest Documents


  • 28-October-2010

    English

    Choosing a Broad Base - Low Rate Approach to Taxation

    Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. 

    Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant.  Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.  

    This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.

  • 28-October-2010

    English

  • 27-October-2010

    English, , 529kb

    Selected Revenue Body and Other Experience with Implementing Risk Treatment Evaluation

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 27-October-2010

    English, , 1,249kb

    Evaluating the Effectiveness of Compliance Risk Treatment Strategies - Guidance Note

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 27-October-2010

    English, , 728kb

    Information Note - Understanding and Influencing Taxpayers' Compliance Behaviour

    This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.

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  • 27-October-2010

    English, , 425kb

    Evaluating the Effectiveness of Compliance Risk Treatment Strategies - An Overview

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 26-October-2010

    English, , 436kb

    Methdological Techniques for Use in Evaluating the Effectiveness of Compliance Risk Treatments

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 22-October-2010

    English

    2010 OECD Study on Offshore Voluntary Disclosure

    Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

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  • 20-octobre-2010

    Français

    Etats-Unis : l’OCDE reconnait les efforts de mise en œuvre de la Convention sur la lutte contre la corruption et recommande des améliorations

    La mise en œuvre de la lutte contre la corruption transnationale en vertu de la loi sur les pratiques de corruption internationale s’est sensiblement intensifiée depuis la dernière évaluation par l’OCDE de la mise en œuvre par les États-Unis de la Convention anticorruption de l’OCDE.

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  • 19-October-2010

    English, , 247kb

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

    Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’

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