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

Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumpti

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