OECD Tax Policy Reviews: Seychelles 2020


Book Description

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform.




OECD Tax Policy Reviews: Kazakhstan 2020


Book Description

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.







Taxing Wages 2021


Book Description

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.




Harmful Tax Competition An Emerging Global Issue


Book Description

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.







OECD Tax Policy Reviews


Book Description

- Foreword - Executive summary - Main findings - Setting the scene for tax reform in Slovenia - Labour market, social policy and tax policy related challenges in Slovenia - Tackling the challenges to finance the social security system - Strengthening the design of the personal income tax - Improving the design of indirect taxes - Strengthening the taxation of capital income at the individual level - Methodology




Tax Policy Reforms 2020 OECD and Selected Partner Economies


Book Description

This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.




OECD Investment Policy Reviews: Myanmar 2020


Book Description

Only six years sets this second OECD Investment Policy Reviews: Myanmar apart from the first review published in 2014, but much progress has occurred in investment policies and related areas in Myanmar in the interim. Nonetheless, the reform momentum needs to be sustained and deepened for the benefits of recent investment climate reforms to be shared widely and for growth to be environmentally sustainable, ultimately contributing toward the Sustainable Development Goals (SDGs).




OECD Telecommunication and Broadcasting Review of Brazil 2020


Book Description

Connectivity is the backbone of the digital transformation, and as such, policies and regulatory measures that foster access to high-quality communication services at competitive prices are key. This review provides a comprehensive examination of Brazil’s communication and broadcasting sectors, highlighting areas for regulatory and policy reform that can help ensure a successful and inclusive digital transformation.