Taxation

 

Latest Releases

Books and Papers

Taxing Wages 2016 Click to Access:
    http://oecd.metastore.ingenta.com/content/2316111e.pdf
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  • http://oecd.metastore.ingenta.com/content/232016111f1.epub
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2016_tax_wages-2016-en
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This publication examines taxes paid on wages in OECD countries, covering: personal income taxes and employee contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work...
Country review of Argentina Click to Access:
    http://oecd.metastore.ingenta.com/content/2409031ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/country-review-of-argentina_clp-11-5kg9q0zjz6lx
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The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of ...

Statistics

Tax on property Click to Access:
    http://data.oecd.org/tax/tax-on-property.htm
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Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Revenue Statistics in Africa Click to Access:
    http://oecd.metastore.ingenta.com/content/2316123e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-africa_9789264253308-en-fr
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This publication compiles comparable tax revenue and non-tax revenue statistics for eight countries in Africa: Cameroon, Côte d'Ivoire, Mauritius, Morocco, Rwanda, Senegal, South Africa and Tunisia.
Taxation of Knowledge-Based Capital Click to Access:
    http://oecd.metastore.ingenta.com/content/5jm2f6sfz244.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxation-of-knowledge-based-capital_5jm2f6sfz244-en
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This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of...
 
Focus


Cover Image Did You Know

Thematic Video on Taxation

In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.
 
 
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