Taxation

 

Latest Releases

Books and Papers

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2015 Click to Access:
    http://oecd.metastore.ingenta.com/content/2315161e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-poland-2015_9789264233737-en
  • READ
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Poland.
Country review of Argentina Click to Access:
    http://oecd.metastore.ingenta.com/content/2409031ec003.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/country-review-of-argentina_clp-11-5kg9q0zjz6lx
  • READ
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
  • DATA
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...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lithuania 2015 Click to Access:
    http://oecd.metastore.ingenta.com/content/2315181e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-lithuania-2015_9789264237339-en
  • READ
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Lithuania.
The distributional effects of energy taxes Click to Access:
    http://oecd.metastore.ingenta.com/content/5js1qwkqqrbv.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-distributional-effects-of-energy-taxes_5js1qwkqqrbv-en
  • READ
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a lower proportion of their expenditure on taxes...
 
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.