institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to … review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax … cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the …

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 …

Tax wedge is defined as the ratio between the amount of taxes paid by an average single worker (a single person at 100 …% of average earnings) without children and the corresponding total labour cost for the employer. The average tax wedge … measures the extent to which tax on labour income discourages employment. This indicator is measured in percentage of labour …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …