In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In...

This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses...

Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then...

This report examines the relationship between the prices for mobile communication services and some of the most popular handsets used to access these services, focusing on smartphones. The objective is to better understand different business models and how they may affect comparisons of prices....

This report explores principles that could form the basis for good practices in the establishment of international mobile roaming (IMR) agreements between two or more countries. Given the cross country nature of IMR services and, especially, the fact that wholesale prices are determined by...

This report explores the potential role of data and data analytics for the creation of significant competitive advantage and for the formation of knowledge-based capital. Five sectors are discussed in this report as areas in which the use of data can stimulate innovation and productivity growth....

In 2010, the OECD published its Consumer Policy Toolkit, which provides insights into ways that government agencies responsible for safeguarding consumer interests could improve their policy approaches to ensure that any interventions they make are well-justified, timely and effective. To follow...

The spread of broadband, mobile devices and online and mobile payments usage are driving the expansion in digital content products. These can be downloaded, streamed or accessed through Internet Protocol (IP) TV on a range of channels including online retail platforms and social media. While...

This report examines “open access” policies and approaches in various contexts, including fixed and mobile access networks, backhaul and backbone networks, undersea cables and Internet exchange points (IXPs). It finds that open access arrangements share some common elements: they refer to...

The work of the expert group played an essential role in a process which concluded in July 2013 with the adoption by the OECD Council of the first revisions to the OECD Privacy Guidelines since their original release in 1980. This document identifies a number of issues that were raised but not...