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This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...
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OECD Economic Outlook No. 66, Chapter 4. Many components of government budgets are affected by the macroeconomic situation in ways that operate to smooth the business cycle, i.e. they act as “automatic stabilisers”.
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OECD Economic Outlook No. 66, chapter 6. Rising debt-to-GDP ratios until the 1990s made governments more aware of costs in managing their public debt.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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Chapter 4 ot the OECD Economic Outlook No. 64. EMU raises new policy issues in the euro area.
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The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.
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What are the indications for countries entering into the European Monetary Union? OECD Economic Studies No. 20.
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An examination of factors underlying saving, investment and real interest rates over recent decades suggests that high real interest rates over recent decades suggests that high real interst rates may continue to prevail. Is this a cause for concern? OECD Economic Studies No. 17.
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How much do tax levels vary among OECD countries, and how should these differences be interpreted? OECD Economic Studies No. 8.