OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy
On 9 September 2019, the release of the publication of the OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy was announced on the website of the OECD. This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax ...