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

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 administration in 59 advanced and emerging economies.

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

Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.

This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

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

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.