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Effective Carbon Rates 2018

Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full...
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Model Tax Convention on Income and on Capital: Volumes I and II

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing, and interpreting of tax conventions. Originally developed in order to harmonise conventions between OECD member countries, its influence is ...
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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...
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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...
Statistics
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Tax revenue

Tax revenue is defined as the revenues collected from taxes on income and profits, social security contributions, taxes levied on goods and services, payroll taxes, taxes on the ownership and transfer of property, and other taxes.
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