Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate...

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could...

The Benefits of Climate Change Policies provides an overview of the state-of-the-art in assessment of the global benefits of climate change policies. It includes recent analyses and viewpoints from well-known scientists and policy analysts, including John Callaway (UNEP Risoe Centre), Henry...

Widespread agricultural policy reform would undoubtedly improve global economic welfare but would also produce a complex pattern of economic winners and losers. Using a combination of global, national and household level analysis, this study examines such distributional implications focusing...

This book is based on an exceptional event in December 2000 which brought together civil society from the poor countries and OECD experts. It emerges that globalisation can have a positive impact in poor countries, but only if policies encouraging a more equitable distribution of human and...

This report provides a new detailed quantitative assessment of the consequences of climate change on economic growth through to 2060 and beyond. It focuses on how climate change affects different drivers of growth, including labour productivity and capital supply, in different sectors across the...