This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...

This report covers seed stage financing for high growth companies in OECD and non-OECD countries with a primary focus on angel investment. The paper provides an overview of angel financing, including a description of how it has evolved in OECD and non-OECD countries and policy interventions...

This book sets out a potential response to two major challenges facing OECD countries: the "youth problem", or the need to ensure that young people can play a full role in society, and the need to foster entrepreneurship for job creation, innovation and economic adaptability. The "new economy"...