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Latest Releases

Books and Papers

Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316491e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2016-update_9789264268333-en
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The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, based on taxable EBITDA. Further work on two aspects of the common approach was completed in...
Revenue Statistics 2016
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    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.

Statistics

Tax on property
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    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 2016
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    http://oecd.metastore.ingenta.com/content/2316351e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232016351f1.epub
  • ePUB
  • 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.
Local taxation, land use regulation, and land use
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    http://oecd.metastore.ingenta.com/content/52da7c6a-en.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/economics/local-taxation-land-use-regulation-and-land-use_52da7c6a-en
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This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns. The findings can be summarized as follows: 1) In more fiscally decentralized settings, sub-national land...
 
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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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