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The OECD assesses tax policy as part of its mandate for overall surveillance of structural policy. This involves comparing tax design and policy across Member countries, analysing their impact on economic efficiency and income distribution and drawing specific country recommendations.
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13-Aug-2008
The Canadian government has set a high priority on reducing the economic burden of taxation. In a context of fiscal surpluses, it has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).
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05-Aug-2008
This paper reviews the main features of the Polish tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property.
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17-Jul-2008
Turkey should adopt tougher fiscal rules and reform its labour market to boost its economic performance, according to this new OECD report.
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10-Jul-2008
This paper investigates the design of tax structures to promote economic growth, focusing on how taxes affect growth, and recognises that practical tax reform requires a balance between the aims of efficiency, equity, simplicity and revenue raising.
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20-Jun-2008
An overlapping-generations model with search unemployment is calibrated for the Netherlands to assess the impact of tax-benefit reforms on labour supply. Several reforms are analysed, in particular the introduction of a flat tax and pension reforms. The model demonstrates the potential of these reforms to raise labour supply.
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Taxing Wages 2002/2003
Revenue statistics 1965-2001
