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Latest Releases

Books and Papers

Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317391e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-practices-peer-review-reports-on-the-exchange-of-information-on-tax-rulings_9789264285675-en
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This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
Global Forum on Transparency and Exchange of Information for Tax Purposes: Curaçao 2017 (Second Round)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317321e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-curacao-2017-second-round_9789264283718-en
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This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Curaçao.

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: 1965-2016
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317311e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017311f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-1965-2016_9789264283183-en
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Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.
Permit allocation rules and investment incentives in emissions trading systems
Click to Access:
    http://oecd.metastore.ingenta.com/content/c3acf05e-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/permit-allocation-rules-and-investment-incentives-in-emissions-trading-systems_c3acf05e-en
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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...
 
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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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