Condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format. Contains the full text of the Model Tax Convention as it read on 22 July 2010, but without the historical notes, the detailed list of tax conventions between OE…
A primer on property tax: administration and policy
La répartition des richesses est l'une des questions les plus débattues aujourd'hui. Pour les uns, les inégalités n'en finiraient pas de se creuser dans un monde toujours plus injuste. Pour les autres, on assisterait à une réduction naturelle des écarts et toute intervention ris…
Thomas Piketty's Capital in the Twenty-First Century reached the top of most best-seller lists last year shortly after it was released. Nonetheless, few people actually read the book. Yet reviewers have agreed that the book is important because it touches on one of the major pro…
What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have bee…