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12 Sep 2019 OECD working paper: The potential of tax microdata for tax policy

The OECD’s new working paper titled ‘The potential of tax microdata for tax policy’ explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018, where tax microdata was used.

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