This book presents an in-depth assessment of the most recent conceptual and methodological developments in cost-benefit analysis and the environment. It examines how costs and benefits are evaluated and given monetary value, how to take into account impacts on future generations and impacts of...

This report contains revised Phase 1 and Phase 2 reviews for Sweden, now updated with ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out...

In the context of a series of surveys conducted as part of the OECD’s “Surveys on Willingness-to-Pay to Avoid Negative Chemicals-Related Health Impacts” (SWACHE) project that supports the socio-economic analysis of chemicals, a series of questions were included about the respondents’...

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...