Publications & Documents


  • 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.

  • 12-octobre-2011

    Français

    Fiscalité : la réforme fiscale peut créer des emplois

    Face aux taux de chômage élevés induits par la crise économique et financière, les pouvoirs publics s’évertuent à créer des emplois.

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  • 11-October-2011

    English

    Revenue bodies and banks move towards transparent compliance

    Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.

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  • 21-September-2011

    English

    Task Force Sub Group on Transfer Pricing 2011

    At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.

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  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 5-September-2011

    English, , 4kb

    smf2stf-1.3.xsl.zip

    smf2stf-1.3.xsl.zip

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  • 5-September-2011

    English, Excel, 746kb

    Bridging-programme-1.0.zip

    Bridging-programme-1.0.zip

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  • 5-September-2011

    English, , 9kb

    Test_Files_SMF_to_STF.zip

    Test_Files_SMF_to_STF.zip

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  • 31-août-2011

    Français

    Fiscalité : les pouvoirs publics s’alarment de l’utilisation abusive des pertes par certaines entreprises pour échapper à leurs obligations fiscales

    La crise économique a décuplé les pertes subies par les entreprises. Même si ces reports sont le plus souvent justifiés, certaines entreprises ont recours à une « planification fiscale agressive » pour éviter de payer leurs impôts.

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  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

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