Taxation and Tax Policy

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.

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How do taxes affect investment and productivity? - An industry-level analysis of OECD countries

18-Dec-2008

This paper analyses how different tax policies can affect investment and productivity. To address this question the paper uses industry-level data from a set of OECD countries and examines whether different industries are affected differently by taxation.

Economic Survey of Korea 2008

17-Dec-2008

Korea has been hard-hit by the global financial crisis. In addition, it faces a number of medium-term challenges to sustaining growth, notably tax reform, enhancing service sector productivity and reforming the labour market and education system.

Economic Survey of the United States 2008

09-Dec-2008

The US economy is facing a serious financial crisis and is in recession. Measures are being taken to combat the financial crisis and support the economy. Reforms are needed to strengthen financial market regulation and extend health insurance coverage.

Reforming the tax system in Japan to promote fiscal sustainability and economic growth

09-Dec-2008

Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP.

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2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition