Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by … VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably … with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of …

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries …, and investigates the effectiveness of reduced VAT rates as a redistributional tool. …

only be removed gradually, so recovery may be uneven. Where recovery is weak, fiscal action can strengthen it. In this …

20 Presidency, considers the challenges and opportunities of developing public fiscal policy strategies as countries seek … to “build back better”. The report focuses in particular on how tax policy can be designed comprehensively so that fiscal …

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose … of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint … States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 …

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose … of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint … States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 …