Policy Briefs


  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

  • 16-September-2014

    English, PDF, 659kb

    Taxing Multinational Enterprises: Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

  • 8-September-2014

    English, PDF, 509kb

    Taxing Multinational Enterprises: Base Erosion and Profit Shifting (BEPS)

    BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

  • 9-September-2013

    English

    OECD releases new tax policy working papers

    "Tax Policy Landscape Five Years after the Crisis" discusses how tax policies have responded to fiscal and macroeconomic developments over the past five years and these longer-term structural economic developments on. "Tax Reform in the People's Republic of China" compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past.

  • 12-avril-2012

    Français, Excel, 515kb

    Quels sont les meilleurs instruments de la consolidation budgétaire ? Note de politique économique n° 12 du Département des Affaires économiques de l'OCDE

    Quels sont les meilleurs instruments de la consolidation budgétaire ? Note de politique économique n° 12 du Département des Affaires économiques

    Also Available
  • 12-avril-2012

    Français, , 7,292kb

    Consolidation budgétaire : quelle ampleur, quel rythme et quels moyens ?

    Consolidation budgétaire : quelle ampleur, quel rythme et quels moyens ?

    Also Available
  • 12-avril-2012

    Français, , 499kb

    Quelle doit être l'ampleur de la consolidation budgétaire pour ramener la dette à un niveau prudent ? Note de politique économique n° 11 du Département des Affaires économiques de l'OCDE

    Quelle doit être l'ampleur de la consolidation budgétaire pour ramener la dette à un niveau prudent ? Note de politique économique n° 11 du Département des Affaires économiques de l'OCDE

    Also Available
  • 23-January-2012

    English, , 138kb

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

  • 23-janvier-2012

    Français, , 883kb

    Inégalités de revenus et croissance : Le rôle des impôts et des transferts ; Note de politique économique n° 9 du Département des Affaires économiques

    Moins d'inégalités de revenus et une croissance plus forte - ces deux objectifs sont-ils conciliables ? Cette étude apporte un nouvel éclairage sur les liens entre les politiques destinées à promouvoir la croissance et la répartition des revenus.

    Also Available
  • 19-May-2011

    English, , 423kb

    Capital Flows, Economics Department Policy Note No. 6

    Increased international capital flows can support long-term income growth through a better international allocation of saving and investment.

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