Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into...

This essential Handbook makes underground, hidden, grey economies intelligible and consistently quantifiable. An invaluable tool for statistics producers and users and researchers, the book explains how the non-observed economy can be measured and comments on the reliability of and differences...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...