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This report investigates how tax structures can best be designed to support GDP per capita growth.
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Over the past two centuries, economists have debated whether or not higher rates of taxation lead to increased levels of government revenues. In the eighteenth
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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp
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First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-rangin
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