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Latest Releases

Books and Papers

Consumption Tax Trends 2016
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316351e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2016_ctt-2016-en
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This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Revenue Statistics in Asian Countries 2016
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316421e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-asian-countries-2016_9789264266483-en
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This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore.

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...
Revenue Statistics 2016
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316363e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-2016_rev_stats-2016-en-fr
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This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes, presenting a set of detailed, internationally comparable tax data for OECD countries.
Distinguishing between “normal” and “excess” returns for tax policy
Click to Access:
    http://oecd.metastore.ingenta.com/content/5jln6jct58vd-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/distinguishing-between-normal-and-excess-returns-for-tax-policy_5jln6jct58vd-en
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This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is...
 
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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