Publications & Documents


  • 3-November-2011

    English

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

    The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010).

  • 3-novembre-2011

    Français

    Fiscalité : les pays du G20 renforcent la coopération fiscale internationale

    "La coopération et le civisme en matière fiscale revêtent une importance primordiale pour tous les pays et leurs citoyens, et pas seulement en période d’austérité budgétaire et de rigueur fiscale" a déclaré le Secrétaire général de l’OCDE, M. Angel Gurría

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  • 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’

  • 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.

  • 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.

  • 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,

  • 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

  • 26-October-2011

    English

    Serious Economic Crime

    Serious Economic Crime

  • 26-octobre-2011

    Français

    Brésil : Ajuster les politiques macroéconomiques pour soutenir la croissance

    Ce papier identifie les changements du cadre macroéconomique qui aideront le Brésil à réaliser des performances robuste dans un nouvel environnement.

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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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