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,
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 deve
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 change
This book provides a broad analysis of standard tax policy in OECD countries in the first half of the twentieth century. It identifies broad trends in policy, s