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The OECD assesses tax policy as part of its mandate for overall surveillance of structural policy. This involves comparing tax design and policy across Member countries, analysing their impact on economic efficiency and income distribution and drawing specific country recommendations.
What's new
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29-Oct-2008
This paper examines the short-term distributional effects of a number of tax and labour market reforms in the euro area, drawing on simulations using a micro-founded dynamic general equilibrium model.
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29-Oct-2008
This paper examines the nature and the length of economic adjustments to selected structural reforms, drawing on a variety of approaches: descriptive analysis and simulations using Dynamic General Equilibrium and macro-economic neo-Keynesian models.
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14-Oct-2008
This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are taken into account.
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03-Oct-2008
This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse the effects of corporate taxes on productivity and investment.
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23-Sep-2008
Indonesia’s business environment is discouraging entrepreneurship and holding back private sector growth and development. Weaknesses in the regulatory framework, infrastructure bottlenecks and poor governance continue to weigh down on investment. Policies have been put in place to address these problems, but much remains to be done.
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19-Sep-2008
This paper reviews alternative (national and international) climate change mitigation policy instruments and interactions across them. Carbon taxes, cap-and-trade schemes, standards and technology-support policies (R&D and clean technology deployment) in particular are assessed according to three broad cost-effectiveness criteria.
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Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. Special Feature: Tax Reforms and Tax Burdens 2000-2006.
Taxing Wages 2006/2007: 2007 Edition
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