The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of total government revenues in 2008 (OECD, 2010).
This paper identifies refinements to the macroeconomic framework that will help Brazil to achieve strong performance in a new environment.
Performance of fiscal policy, while good in international comparison, is not sufficient to prepare for future ageing-related spending increases.
The highly regarded Austrian health system delivers good quality and easily accessible services, but is costly.
In recent years, India has enjoyed one of the highest growth rates worldwide, weathering the global financial crisis better than many other countries.
The Estonian fiscal position is much better than in many OECD countries, the country stands out for having a rather lean government sector and the authorities are striving for efficient use of existing resources.
8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.
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10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.
Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.