1887

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  • 05 Sep 2019
  • OECD
  • Pages: 110
This is the fourth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the...
  • 22 Sep 2016
  • OECD
  • Pages: 60
This first edition of Tax Policy Reforms in the OECD focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries.
  • 07 Nov 2001
  • OECD
  • Pages: 84
This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics).
French
  • 22 May 2019
  • OECD, International Transport Forum
  • Pages: 54
This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a...
  • 24 Feb 1998
  • OECD
  • Pages: 88
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of...
French, Finnish
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.
French
This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
French
  • 12 Oct 2011
  • OECD
  • Pages: 168
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
  • 06 Apr 2017
  • OECD
  • Pages: 240
  • 16 Nov 2005
  • OECD
  • Pages: 126
This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries.
French
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
French
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of...
French
  • 12 Oct 2009
  • OECD
  • Pages: 147
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance...
  • 05 Sep 2015
  • OECD
  • Pages: 152
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in...
  • 13 Oct 2010
  • OECD
  • Pages: 252
This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.
French, Chinese, Spanish
  • 28 Jan 2013
  • OECD
  • Pages: 256
This publication provides the first systematic statistics of effective energy tax rates – on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne...
  • 25 Jun 2015
  • OECD
  • Pages: 148
This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.
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