OECD.Stat

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10-Dec-2007

OECD.Stat contains complete databases and is freely available as a beta release via OECD’s iLibrary, SourceOECD for the first half of 2008.

Fundamental reform of Corporate Income Tax

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22-Nov-2007

This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate ...

Revenue Statistics 1965-2006, 2007 Edition

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17-Oct-2007

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. It presents a unique set of detailed and internationally ...

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

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13-Feb-2007

This information series, prepared by the Centre for Tax Policy and Administration and approved by the Committee on Fiscal Affairs (CFA), provides internationally comparative data on aspects of tax systems ...

Taxing power of local and regional governments in OECD countries

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26-Jan-2007

This set of tables provides an overview on local and regional government's tax autonomy in 2002 and its evolution since 1995. Tax autonomy is grouped into six categories, from full discretion ...

OECD Tax Database

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25-Sep-2006

This annual database provides comparative information on personal & corporate income tax and consumption tax systems and rates in OECD countries. Information on social security contributions levied on employees and their employers is also reported.

Revenue structure of sub central government

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14-Sep-2006

This table summarizes the revenue sources of sub central governments. Revenue sources are divided into autonomous tax revenue, shared taxes, earmarked and non-earmarked grants. Borrowing and fees are ...

Intergovernmental grants

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20-Jul-2006

These tables provide an overview of: grants by donor and recipient sub-sector; grant revenue by type of grant and grants by government function.  Finally, a summary of fiscal autonomy indicators.

Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

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20-Jul-2006

Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken ...

Consumption Tax Trends - 2006 Edition

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07-Jun-2006

This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and ...

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. Special Feature: Tax Reforms and Tax Burdens 2000-2006.

Taxing Wages 2006/2007: 2007 Edition

Developing Partnerships with Non-OECD Economies

This handbook is a guide for anyone directly or indirectly involved in the Committee on Fiscal Affairs' partnership programme with Non-OECD Economies and sets out practical information about its operation.

User's Handbook

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue