Publications & Documents


  • 30-July-2012

    English

    Implications of output gap uncertainty in times of crisis

    This paper analyses the monetary and fiscal policy implications of output gap estimates in times of crisis. The widening of output gaps observed in major OECD economies in the wake of the recent crisis has been mainly due to total factor productivity gaps, except in the United States where it essentially resulted from a large increase in the unemployment gap.

  • 26-July-2012

    English

    Trends in Personal Income Tax and Employee Social Security Contribution Schedules

    To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries.

  • 26-July-2012

    English

    Shifting from Social Security Contributions to Consumption Taxes

    This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

  • 24-July-2012

    English

    Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality

    Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes.

    Related Documents
  • 23-July-2012

    English

    Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

    This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality.

  • 23-July-2012

    English

    Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

    This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

    Related Documents
  • 19-July-2012

    English

    Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in the MENA region

    The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

  • 19-July-2012

    English

    The Transparent Global Relations Programme

    Contains information on funding, governance and comments from participants.

  • 19-July-2012

    English

    Regional Initiatives

    The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).

  • 19-July-2012

    English

    Working in the International Tax Landscape

    Our work with other International and Regional Organisations.

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