Publications & Documents


  • 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

    Non-Tax Compulsory Payments as an Additional Burden on Labour Income

    In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer’s labour costs or reduce the employee’s net take-home pay in a similar way to taxes,

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  • 26-October-2011

    English

    Serious Economic Crime

    Serious Economic Crime

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  • 26-October-2011

    English

    Tax: Global Forum delivers concrete results to the Cannes G20 Summit

    “Governments have signed more than 700 agreements to exchange tax information. These agreements have already yielded €14 billion in additional revenues, to 20 countries, from more than 100 000 tax payers who had hidden assets offshore.”

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  • 26-October-2011

    English

    Serious Economic Crime: A boardroom guide to prevention and compliance

    Economic crime today is increasingly complex in nature and international in scope. To combat this threat effectively and bring justice to the victims of fraud and corruption, countries need to work in partnership with their counterparts on the world stage, as well as co-ordinate their activities with agencies closer to home. The purpose of this report is to give board-level readers in the UK and international businesses informed

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  • 25-October-2011

    English

    Fourth meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    We no longer talk about commitments to change; today, we are making change happen. We are implementing the now universally accepted international standard of transparency and exchange of information, said OECD Secretary-General.

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  • 13-October-2011

    English, PDF, 1,042kb

    Social Media Technologies and Tax Administration

    This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess member revenue bodies' progress with the use of social media technologies in tax administration. To assist readers new to, or unfamiliar with, this topic the note also provides background information on the main social media technologies being deployed in the private sector and elsewhere in Government.

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  • 12-October-2011

    English

    Taxation and Employment

    This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.

  • 12-October-2011

    English

    OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention

    The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.

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  • 12-October-2011

    English

    Tax reform can create jobs

    High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for employment.

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