finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per … capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD … sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems …

exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …