@techreport{OECDPerretSalinsetal., type = {Working Paper}, author = {OECD, and Perret, Sarah and Salins, V{\´e}ronique and Arlinghaus, Johanna and Buydens, St{\´e}phane and Hanappi, Tibor and Kennedy, Sean}, title = {Tax Policy Reforms 2018: OECD and Selected Partner Economies}, publisher = {OECD Publishing}, address = {Paris}, isbn = {978-92-64-30445-1}, doi = {10.1787/9789264304468-en}, abstract = {This third edition covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.}, language = {en} } @techreport{OECDBrysPerretetal., type = {Working Paper}, author = {OECD, and Brys, Bert and Perret, Sarah and G{\´o}mez, Sarita and Arlinghaus, Johanna and Hanappi, Tibor}, title = {OECD Tax Policy Reviews: Costa Rica 2017}, publisher = {OECD Publishing}, address = {Paris}, doi = {10.1787/9789264277724-en}, pages = {115}, abstract = {This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviewsare intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries' tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries' tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms. This first edition provides a comprehensive tax policy assessment of Costa Rica's current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)}, language = {en} }