The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade,…
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade,…
Of the overall substantial and methodological framework of a project on fiscal design, which has been carried out with the OECD and the results and comparative findings. The surveys took place in six countries in Central and Eastern Europe: Czech Republic, Hungary, Poland, Eston…
This report provides an overview of the tax reforms that were introduced in OECD countries in 2015. It identifies the most significant tax policy reforms that were implemented, legislated or announced in 2015 as well as common tax policy trends across groups of countries. The di…
Tax policy reforms in the OECD 2016
This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year's edition focuses on the tax reforms that were introduced in 2015 and identifies the most sig…
Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth,…
Examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for in…
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