Tax policy

Taxation and development: the weakest link - essays in honor of Roy Bahl

0 Type: Book

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling te…

Tax policy reforms 2021 : special edition on tax policy during the COVID-19 pandemic

0 Type: Book

This report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax …

Multi-dimensional review of Panama : volume 3. from analysis to action

fromOECD Development Pathways

0 Type: Book

This MDCR (Multi-Dimensional Country Review) is designed to help Panama formulate development strategies, and identify and support the policy reforms needed to achieve further sustainable and inclusive development. This review comes at a time when Panama is achieving high econom…

The viability of every government depends on its fiscal independence. That independence comes not only from the exploitation of natural resources with which such government and its people are endowed, but also, and most importantly, taxation. Unfortunately, due to the availabili…