This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses...

This book presents classification schemes approved by OECD member country governments for pension plans and pension funds. In addition, it includes a glossary of terminology frequently used in discussions of pensions. This book is presented in both English (the first half of the book) and in...

This report presents the findings of a research project to investigate the drivers and criteria shaping the application of genomic biotechnology to health in different national settings, and the barriers to implementation nationally and internationally. A case study approach was adopted for the...