Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied...

This report analyses the pay system in Israel’s public sector, and provides recommendations to align it with the strategic priorities of the government. It recommends ways to simplify job classification and better match pay to market rates, particularly in areas where the public sector has...

What worries people across Latin America, North America, Israel and Europe? How do attitudes towards governments’ provision of social protection differ cross-nationally? A collaboration between the Organisation for Economic Co-operation and Development (OECD) and the Latin American Public...

This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the...

For decades, Maghrebi decision-makers have instrumentalised friend and foe narratives with regard to Israel and Iran, two of the most controversial regional actors in the MENA region. Only Morocco has official relations with Israel, only Algeria and Tunisia with Iran. A systematic analysis of...