OECD Taxation Working Papers

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27: Fiscal incentives for R&D and innovation in a diverse world

Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo and Matěj Bajgar

26: Tax Design for Inclusive Economic Growth

Bert Brys, Sarah Perret, Alastair Thomas and Pierce O’Reilly

25: Atteindre l'émergence: Les défis fiscaux de la Côte d'Ivoire

Sarah Perret, Alain Charlet and Bert Brys

24: Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations

Alessandro Modica and Thomas Neubig

23: The distributional effects of energy taxes

Florens Flues and Alastair Thomas

22: Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

Ján Remeta, Sarah Perret, Martin Jareš and Bert Brys

21: The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use

Michelle Harding

20: Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs

Michelle Harding

19: Taxation of Dividend, Interest, and Capital Gain Income

Michelle Harding

18: Tax Policy and Tax Reform in the People's Republic of China

Bert Brys, Stephen Matthews, Richard Herd and Xiao Wang

17: The Tax Policy Landscape Five Years after the Crisis

Pierre LeBlanc, Stephen Matthews and Kirsti Mellbye

16: Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology

Bert Brys and Carolina Torres

15: Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries

Dominique Paturot, Kirsti Mellbye and Bert Brys

14: Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa

Luca Gandullia, Nicola Iacobone and Alastair Thomas

13: Taxes and Investment in Skills

Carolina Torres

12: Trends in Personal Income Tax and Employee Social Security Contribution Schedules

Carolina Torres, Kirsti Mellbye and Bert Brys

11: Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives

Alastair Thomas and Fidel Picos

10: Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009

Bert Brys

9: Taxation and Innovation

Pamela Palazzi

8: Non-Tax Compulsory Payments as an Additional Burden on Labour Income

Bert Brys

7: Consumption Taxation as an Additional Burden on Labour Income

Fidel Picos

6: Corporate Taxation and SMEs: The Italian Experience: The Italian Experience

Marco Manzo

5: The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy

Antonella Caiumi

4: Trends in Top Incomes and their Tax Policy Implications

Stephen Matthews

3: Making Fundamental Tax Reform Happen

Bert Brys

2: What is a "Competitive" Tax System?

Stephen Matthews

1: Tax Reform Trends in OECD Countries

Bert Brys, Stephen Matthews and Jeffrey Owens