This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.

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.

This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

This publication is the ninth volume of the OECD tax policy studies series which examines recent trends in taxation revenues and tax rates; tax reforms and developments in selected OECD countries; and recent developments in the areas of fiscal decentralisation, in-work benefits or wage-subsidy schemes as measures designed to 'make work pay' (MWP) programmes, corporate tax developments, and the effects of tax policies on research and development practices.

This 2008 edition of OECD's periodic review of Korea's economy looks at key challenges including reforming the tax system, boosting productivity in the services sector, and sustaining growth by reforming labour markets and improving education.

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

This 2009 edition of OECD's periodic survey of Belgium explores how Belgium should cope with the economic crisis and includes chapters on securing fiscal sustainability, improving fiscal federalism, reforming the tax system, and promoting ...

This report investigates how tax structures can best be designed to support GDP per capita growth.