What is a “Competitive” tax system? by Stephen Matthews, published by OECD. “This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness`.

Trends in top incomes and their tax policy implications by Stephen Matthews published by OECD. “This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. An…