The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduc

This report investigates how tax structures can best be designed to support GDP per capita growth.

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions

This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends,