Taxation

 

Latest Releases

Books and Papers

Building Tax Culture, Compliance and Citizenship Click to Access:
    http://oecd.metastore.ingenta.com/content/2314481e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/building-tax-culture-compliance-and-citizenship_9789264205154-en
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This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax...
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...
Taxing Energy Use 2015 Click to Access:
    http://oecd.metastore.ingenta.com/content/2315121e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use-2015_9789264232334-en
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This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
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
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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.