The Policy Framework for Investment (OECD, 2006) proposes guidance in ten policy fields, including tax policy, to encourage policy makers to ask appropriate questions about their country's economy, its institutions, and policy settings in order to identify priorities, develop an effective set of...

This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and...

This paper introduces intangible capital into a firm model of intertemporal optimization. It is assumed that an increasing stock of intangible capital shifts outward the firm's demand curve and so improves its competitiveness. Unlike tangible capital, intangible investment can immediately and...

High inequality in incomes and assets and persistent poverty continue to plague Latin America and remain a central economic policy challenge for Latin American policymakers. At the same time, dramatically improved methods and data allow researchers to analyze these problems and how they are...

Many countries have experienced major economic changes since the mid-1980s as a result of the deregulation and liberalization of national financial systems – two key aspects of globalization – with some experiencing boom and bust in rapid succession. The small Northern European country of...