OECD Home › Tax › Publications & Documents › Reports
English, , 448kb
The impact of tax-favoured retirement saving on government budget projections compared across countries. OECD Economic Studies No. 39.
English, , 256kb
Household level evidence from the United States and the United Kingdom on the effectiveness of tax favours in boosting retirement saving. OECD Economic Studies No. 39.
English, , 183kb
The role of tax-favoured retirement saving for long-term sustainability of public finances in the Netherlands. OECD Economic Studies No. 39.
English, , 268kb
Assessing the effectiveness of tax favours in stimulating retirement saving based on European cross-country evidence and reform events. OECD Economic Studies No. 39.
English, , 328kb
Cross-country comparisons of the tax favours granted to retirement saving. OECD Economic Studies No. 39.
English, , 281kb
This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.
English, , 421kb
This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
English, , 461kb
The growth of e-services is presenting many opportunities and challenges to revenue authorities. The initial response by many revenue authorities has centred on the provision of e-filing solutions for the various tax types administered. However, increasingly, both customers and Governments expect more comprehensive e-services that match the best of the commercial sector. Providing e-services that are joined-up, customer-centric and
English, , 451kb
Model simulations illustrate a number of channels through which the US current-account deficit could narrow and explore the implications across countries. Economic Studies No. 38.
English, , 125kb
OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be