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...

This publication provides comprehensive information on the regulatory and institutional frameworks governing nuclear activities in the United Kingdom. It examines the general regulatory regime, including mining, radioactive substances and equipment, nuclear installations, trade in nuclear...

This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...