Tax policy analysis

OECD Tax Policy Studies


The list of titles that have been published in the OECD Tax Policy Studies series is set out below.   The purpose of the series is to disseminate the tax policy work undertaken by the OECD/CTP Secretariat to a world-wide audience.



N° 21

Taxation and Employment

Published: 12 Oct 2011


This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.



N° 20

Tax Policy Reform and Economic Growth

Published: 15 November 2010


This report investigates how tax structures can best be designed to support GDP per capita growth.



N° 19

Choosing a Broad Base – Low Rate Approach to Taxation

Published: 15 November 2010


This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.



N° 18

Taxation of SMEs: Key Issues and Policy Considerations

Published: 19 Oct 2009


This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance...



N° 17

Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis

Published: 21 January 2008


This publication reports the results of a project examining taxation and foreign direct investment (FDI).



N° 16

Fundamental Reform of Corporate Income Tax

Published: 16 November 2007


Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.



N° 15

Encouraging Savings through Tax-Preferred Accounts

Published: 27 February 2007


This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.



N° 14

Taxation of Capital Gains of Individuals: Policy Considerations and Approaches

Published: 24 November 2006


This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.



N° 13

Fundamental Reform of Personal Income Tax

Published: 16 June 2006


This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.



N° 12

Taxing Working Families: A Distributional Analysis

Published: 13 December 2006


Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.



N° 11

The Taxation of Employee Stock Options

Published: 17 January 2006


Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.



N° 10

E-Commerce: Transfer Pricing and Business Profits Taxation

Published: 1 June 2005


The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look...




N° 9

Recent Tax Policy Trends and Reforms in OECD countries

Published: 11 November 2004


This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.



N° 8

Using Micro-Data to Assess Average Tax Rates

Published: 27 May 2003


This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.



N° 7

Fiscal Design Survey across Levels of Government

Published: 11 February 2002


This study summarises the overall framework of a project on fiscal design, which has been carried with the OECD. The results and comparative findings of the OECD Fiscal Design surveys are reported as well. The surveys took place in six countries in...




N° 6

Tax and the Economy: A Comparative Assessment of OECD Countries

Published: 14 December 2001


This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.




N° 5

Tax Ratios: A Critical Survey

Published: 25 November 2001


This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).




N° 4

Corporate Tax Incentives for Foreign Direct Investment

Published: 10 September 2001


This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.




N° 3

Taxing Insurance Companies

Published: 2 May 2001


This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries.




N° 2

Tax Burdens: Alternative Measures

Published: 2 May 2001


This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.



N° 1

Taxing Powers of State and Local Government

Published: 13 Oct 1999


Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country.


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