Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 57 | 14 Mar 2022 |
Taxation of part-time work in the OECD
The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved... |
|||
No. 56 | 12 Jan 2022 |
Measuring effective taxation of housing
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and... |
|||
No. 55 | 20 Oct 2021 |
Greening international aviation post COVID-19
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper... |
|||
No. 54 | 29 Jul 2021 |
Corporate effective tax rates for R&D
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that... |
|||
No. 53 | 16 Jul 2021 |
Reforming the taxation of housing in Israel
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In... |
|||
No. 52 | 08 Dec 2020 |
A set of matrices to map the location of profit and economic activity of multinational enterprises
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the... |
|||
No. 51 | 12 Oct 2020 |
Corporate taxation and investment of multinational firms
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel... |
|||
No. 50 | 12 Oct 2020 |
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two... |
|||
No. 49 | 10 Aug 2020 |
Reassessing the regressivity of the VAT
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous... |
|||
No. 48 | 22 Jun 2020 |
Carbon pricing design: Effectiveness, efficiency and feasibility
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both... |
|||
No. 47 | 02 Apr 2020 |
What drives consumption tax revenues?
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT... |
|||
No. 46 | 28 Nov 2019 |
Exchange of information and bank deposits in international financial centres
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally... |
|||
No. 45 | 09 Sept 2019 |
The potential of tax microdata for tax policy
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was... |
|||
No. 44 | 05 Jun 2019 |
Taxing vehicles, fuels, and road use
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better... |
|||
No. 43 | 05 Jun 2019 |
The use of revenues from carbon pricing
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political... |
|||
No. 42 | 21 Mar 2019 |
Annex - Taxation and the Future of Work
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and... |
|||
No. 41 | 21 Mar 2019 |
Taxation and the future of work
Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased... |
|||
No. 40 | 18 Dec 2018 |
Tax policies for inclusive growth in a changing world
This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support... |
|||
No. 39 | 06 Sept 2018 |
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... |
|||
No. 38 | 19 Jul 2018 |
Corporate Effective Tax Rates
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
1 - 20 of 58 results
Taxation of part-time work in the OECD
Michelle Harding, Dominique Paturot and Hannah Simon
14 Mar 2022
The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved...
Measuring effective taxation of housing
Bethany Millar-Powell, Bert Brys, Pierce O’Reilly, Yannic Rehm and Alastair Thomas
12 Jan 2022
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and...
Greening international aviation post COVID-19
Jonas Teusch and Samuel Ribansky
20 Oct 2021
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper...
Corporate effective tax rates for R&D
Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi
29 Jul 2021
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that...
Reforming the taxation of housing in Israel
Alastair Thomas
16 Jul 2021
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In...
A set of matrices to map the location of profit and economic activity of multinational enterprises
Sébastien Turban, Stéphane Sorbe, Valentine Millot and Åsa Johansson
08 Dec 2020
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the...
Corporate taxation and investment of multinational firms
Valentine Millot, Åsa Johansson, Stéphane Sorbe and Sébastien Turban
12 Oct 2020
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel...
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
Tibor Hanappi and Ana Cinta González Cabral
12 Oct 2020
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two...
Reassessing the regressivity of the VAT
Alastair Thomas
10 Aug 2020
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous...
Carbon pricing design: Effectiveness, efficiency and feasibility
Florens Flues and Kurt van Dender
22 Jun 2020
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both...
What drives consumption tax revenues?
Hannah Simon and Michelle Harding
02 Apr 2020
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT...
Exchange of information and bank deposits in international financial centres
Pierce O’Reilly, Kevin Parra Ramirez and Michael A. Stemmer
28 Nov 2019
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally...
The potential of tax microdata for tax policy
Seán Kennedy
09 Sept 2019
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was...
Taxing vehicles, fuels, and road use
Kurt van Dender
05 Jun 2019
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better...
The use of revenues from carbon pricing
Melanie Marten and Kurt van Dender
05 Jun 2019
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political...
Annex - Taxation and the Future of Work
Anna Milanez and Barbara Bratta
21 Mar 2019
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and...
Taxation and the future of work
Anna Milanez and Barbara Bratta
21 Mar 2019
Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased...
Tax policies for inclusive growth in a changing world
Pierce O’Reilly
18 Dec 2018
This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support...
Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation
Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri
06 Sept 2018
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...
Corporate Effective Tax Rates
Tibor Hanappi
19 Jul 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to...