This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the...

This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the lower or upper end of the income distribution. Our...

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...