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 ...
Taxation and the future of work; How tax systems influence choice of employment form
The OECD Taxation Working Paper: “Taxation and the future of work; How tax systems influence choice of employment form” (March 21, 2019) has been published on the website of the OECD (March 21, 2019). From the summary on the website of the OECD: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase ...