This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp

This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-spe

This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the

This publication reports the results of a project examining taxation and foreign direct investment (FDI).