In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive...

In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation...