This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. This year’s edition includes a special f

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and i

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and i

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are in