In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the...

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax...

In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic...

The PISA 2003 Technical Report describes the complex methodology underlying PISA 2003, along with additional features related to the implementation of the project at a level of detail that allows researchers to understand and replicate its analyses. It presents information on the test and sample...

The PISA 2006 Technical Report describes the methodology underlying the PISA 2006 survey. It examines additional features related to the implementation of the project at a level of detail that allows researchers to understand and replicate its analyses. The reader will find a wealth of...

This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how...