Taxation

 

Latest Releases

Books and Papers

The Distributional Effects of Consumption Taxes in OECD Countries Click to Access:
    http://oecd.metastore.ingenta.com/content/2314471e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-distributional-effects-of-consumption-taxes-in-oecd-countries_9789264224520-en
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The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
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
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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
  • 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...
Consumption Tax Trends 2014 Click to Access:
    http://oecd.metastore.ingenta.com/content/2314491e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2014_ctt-2014-en
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Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
New Tax and Expenditure Elasticity Estimates for EU Budget Surveillance Click to Access:
    http://oecd.metastore.ingenta.com/content/5jxrh8f24hf2.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/economics/new-tax-and-expenditure-elasticity-estimates-for-eu-budget-surveillance_5jxrh8f24hf2-en
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This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the...
 
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Cover Image Did You Know

Thematic Video on Taxation

Did you know that in 28 of the 32 OECD countries with VAT, the tax accounts for than 15% of total taxation?