OECD-report on enhancing corporate tax systems to support business dynamism released
On Thursday, October 15, 2026, the report Enhancing corporate tax systems to support business dynamism was released on the website of the OECD. This report provides an update on ongoing work examining the role of tax policy, and corporate income tax in particular, in supporting business dynamism, investment, and economic growth. Drawing on ongoing OECD research, it analyses how corporate taxation affects business dynamism through channels such as corporate tax ...