9-October-2020
English
Working papers from the Centre for Tax Policy and Administration of the OECD covering the full range of tax policy related issues.
9-September-2019
English
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used.
24-May-2019
English
The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France.
17-May-2019
English
Investment in intangible assets has become an increasingly important driver of productivity growth in OECD countries.
27-March-2019
English
Other OECD work on Fiscal Federalism.
21-March-2019
English
This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.
12-February-2019
English
Indonesia’s government needs more revenue to fund spending that can boost GDP growth, raise well-being and reduce poverty.
13-December-2018
English
The Czech health care system is doing well in terms of health outcomes compared to other Central East European economies that inherited similar health systems after the transition and has been converging to OECD averages.
17-September-2018
English
Aggregate investment has declined markedly over the crisis and has yet to recover. Reviving domestic and foreign investment is crucial to supporting the economic recovery, deepen Greece’s integration into global value chains and raising living standards.
17-September-2018
English
Health care expenditure per person, after accounting for changes in overall price levels, began to slow in many OECD countries in the early-to-mid 2000s, well before the economic and fiscal crisis.