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This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established f

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretica

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established f

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax admini