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 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 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.