Mark | Date Date | Title Title | |||
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No. 50 | 12 Oct 2020 |
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two... |
|||
No. 49 | 10 Aug 2020 |
Reassessing the regressivity of the VAT
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous... |
|||
No. 48 | 22 Jun 2020 |
Carbon pricing design: Effectiveness, efficiency and feasibility
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both... |
|||
No. 47 | 02 Apr 2020 |
What drives consumption tax revenues?
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT... |
|||
No. 46 | 28 Nov 2019 |
Exchange of information and bank deposits in international financial centres
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally... |
|||
No. 45 | 09 Sept 2019 |
The potential of tax microdata for tax policy
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was... |
|||
No. 44 | 05 Jun 2019 |
Taxing vehicles, fuels, and road use
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better... |
|||
No. 43 | 05 Jun 2019 |
The use of revenues from carbon pricing
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political... |
|||
No. 42 | 21 Mar 2019 |
Annex - Taxation and the Future of Work
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and... |
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No. 41 | 21 Mar 2019 |
Taxation and the future of work
Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased... |
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No. 40 | 18 Dec 2018 |
Tax policies for inclusive growth in a changing world
This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support... |
|||
No. 39 | 06 Sept 2018 |
Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation
This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax... |
|||
No. 38 | 19 Jul 2018 |
Corporate Effective Tax Rates
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to... |
|||
No. 37 | 19 Jul 2018 |
Unintended technology-bias in corporate income taxation
This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the... |
|||
No. 36 | 28 Jun 2018 |
Domestic Revenue Mobilisation
Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and... |
|||
No. 36 | 28 Jun 2018 |
Mobilisation des ressources intérieures
La mobilisation des ressources intérieures est un enjeu capital pour le financement des services publics et le développement. Les impôts constituent une ressource intérieure importante ayant des retombées sur les résultats économiques et sociaux. Une... |
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No. 35 | 22 Feb 2018 |
Loss carryover provisions
Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different... |
|||
No. 34 | 15 Feb 2018 |
Statutory tax rates on dividends, interest and capital gains
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It... |
|||
No. 33 | 15 Nov 2017 |
Permit allocation rules and investment incentives in emissions trading systems
This paper argues that, in situations where choices are made between mutually exclusive investment projects and where there are economic rents, free allocation of tradable emission permits in emissions trading systems can weaken incentives for firms... |
|||
No. 32 | 18 Sept 2017 |
Legal tax liability, legal remittance responsibility and tax incidence
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
21 - 40 of 71 results
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
Tibor Hanappi and Ana Cinta González Cabral
12 Oct 2020
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two...
Reassessing the regressivity of the VAT
Alastair Thomas
10 Aug 2020
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous...
Carbon pricing design: Effectiveness, efficiency and feasibility
Florens Flues and Kurt van Dender
22 Jun 2020
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both...
What drives consumption tax revenues?
Hannah Simon and Michelle Harding
02 Apr 2020
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT...
Exchange of information and bank deposits in international financial centres
Pierce O’Reilly, Kevin Parra Ramirez and Michael A. Stemmer
28 Nov 2019
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally...
The potential of tax microdata for tax policy
Seán Kennedy
09 Sept 2019
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was...
Taxing vehicles, fuels, and road use
Kurt van Dender
05 Jun 2019
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better...
The use of revenues from carbon pricing
Melanie Marten and Kurt van Dender
05 Jun 2019
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political...
Annex - Taxation and the Future of Work
Anna Milanez and Barbara Bratta
21 Mar 2019
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and...
Taxation and the future of work
Anna Milanez and Barbara Bratta
21 Mar 2019
Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased...
Tax policies for inclusive growth in a changing world
Pierce O’Reilly
18 Dec 2018
This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support...
Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation
Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri
06 Sept 2018
This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax...
Corporate Effective Tax Rates
Tibor Hanappi
19 Jul 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to...
Unintended technology-bias in corporate income taxation
Luisa Dressler, Tibor Hanappi and Kurt van Dender
19 Jul 2018
This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the...
Domestic Revenue Mobilisation
Emmanuelle Modica, Sabine Laudage and Michelle Harding
28 Jun 2018
Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and...
Mobilisation des ressources intérieures
Emmanuelle Modica, Sabine Laudage and Michelle Harding
28 Jun 2018
La mobilisation des ressources intérieures est un enjeu capital pour le financement des services publics et le développement. Les impôts constituent une ressource intérieure importante ayant des retombées sur les résultats économiques et sociaux. Une...
Loss carryover provisions
Tibor Hanappi
22 Feb 2018
Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different...
Statutory tax rates on dividends, interest and capital gains
Michelle Harding and Melanie Marten
15 Feb 2018
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It...
Permit allocation rules and investment incentives in emissions trading systems
Florens Flues and Kurt van Dender
15 Nov 2017
This paper argues that, in situations where choices are made between mutually exclusive investment projects and where there are economic rents, free allocation of tradable emission permits in emissions trading systems can weaken incentives for firms...
Legal tax liability, legal remittance responsibility and tax incidence
Anna Milanez
18 Sept 2017
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments...