Working Papers


  • 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).

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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’

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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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  • 8-juillet-2011

    Français

    Commentaires reçus du public sur les aspects administratifs des prix de transfert

    8 juillet 2011 - Le 9 mars 2011, l’OCDE a publié un appel à commentaires sur les aspects administratifs des prix de transfert. Le 10 juin 2011, un document contenant une Analyse Multi-Pays sur des Mesures de Simplification Existantes relatives aux PT a été publié, également pour commentaire

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  • 10-June-2011

    English, , 1,167kb

    OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 2011

    10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.

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  • 19-April-2011

    English, , 720kb

    Working Paper No13: Tax competition between sub-central governments

    Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.

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  • 9-mars-2011

    Français

    L'OCDE invite les commentaires du public sur les aspects administratifs des prix de transfert

    9 mars 2011 - Le Comité des affaires fiscales de l'OCDE démarre un projet sur les aspects administratifs des prix de transfert.

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  • 27-janvier-2011

    Français

    L'OCDE publie un document de cadrage sur le champ de son nouveau projet sur les aspects prix de transfert des biens incorporels

    L'OCDE a publié un document de cadrage sur le champ de son nouveau projet sur les aspects prix de transfert des biens incorporels.

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  • 2-juillet-2010

    Français

    Appel à commentaires de l’OCDE sur le champ d’un futur projet sur les aspects prix de transfert des incorporels

    Le Comité des Affaires Fiscales de l’OCDE est sur le point de finaliser ses travaux sur deux projets en matière de prix de transfert que le Conseil de l’OCDE sera invité à approuver fin juillet sous la forme de révisions des Principes applicables en matière de prix de transfert

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  • 5-March-2010

    English, Excel, 1,204kb

    Working Paper No12: Fiscal policy across levels of government in times of crisis

    The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances...

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