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 …

publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on … domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase … survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with …

States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 …

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In … addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries … address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which …

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few … years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the … tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates …

States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 … reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and …