Taxation About

 

Latest Releases

Books and Papers

International VAT/GST Guidelines
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317031e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017031f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/international-vat-gst-guidelines_9789264271401-en
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The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
Taxation and Skills
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317011e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017011f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxation-and-skills_9789264269385-en
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This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

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 Wages 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317021e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017021f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2017_tax_wages-2017-en
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This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and...
The impact of energy taxes on the affordability of domestic energy
Click to Access:
    http://oecd.metastore.ingenta.com/content/08705547-en.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-impact-of-energy-taxes-on-the-affordability-of-domestic-energy_08705547-en
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Energy affordability can be defined as a household’s ability to pay for necessary levels of energy use within normal spending patterns. This paper uses three indicators to measure energy affordability risk in 20 OECD countries. Energy affordability...
 
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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