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

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga

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 report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessment