OECD.Stat

English |  View long abstract

10-Dec-2007

OECD.Stat contains complete databases and is freely available as a beta release via OECD’s iLibrary, SourceOECD until the end of October 2008.

Fundamental reform of Corporate Income Tax

English |  View long abstract

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

English |  View long abstract

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

pdf,1Mb,English |  View long abstract

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

pdf,21Kb,English |  View long abstract

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

English |  View long abstract

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

xls,34Kb,English |  View long abstract

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

pdf,30Kb,English |  View long abstract

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

English |  View long abstract

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

English |  View long abstract

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 ...

Publication

Seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)

www.itdweb.org

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

International Tax Dialogue