In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms … 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. The study concludes that all current measures reviewed have at least some important …

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 growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …

publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on … domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase … survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with …

exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …

This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines … the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance …

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 provisions (such as allowances, exemptions and preferential rates …