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

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

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

This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

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

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.