Tax Policy Analysis

Tax burdens falling in OECD economies as crisis takes its toll

24-Nov-2009

The recession is taking its toll on tax receipts across the OECD. Aggregate tax burdens in OECD economies, calculated as the ratio of tax revenues to gross domestic product, or GDP, were unchanged between 2006 and 2007, and then fell in 2008. 

International Tax Dialogue (ITD) Global Conference Press Release: Taxation of Small and Medium Enterprises – Getting it right

17-Oct-2007

On October 17 – 19 in Buenos Aires, Argentina, the International Tax Dialogue - a collaborative initiative of the Inter-American Development Bank (IDB), International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD) and the World Bank - convened a global tax conference to examine the experiences of countries in the taxation of Small and Medium Enterprises (SMEs). The Press release is also available in French and Spanish.

Taxing Wages 2001-2002: 2002 Edition

16-May-2003

This annual publication provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. This edition includes a special feature on taxing families.

Taxes Take a Smaller Bite in Many OECD Countries

20-Feb-2003

The taxman took a smaller bite out of paycheques over the last two years in many OECD countries, but married couples with children often continued to enjoy substantial advantages over their single counterparts.

Workers' Taxes Falling in Many OECD Countries

15-Apr-2002

The tax burden for workers on average earnings fell in a number of OECD countries in 2001. According to the latest edition of the OECD's annual publication, Taxing Wages, this continues a general trend of labour tax reduction that was identified in 2000.

OECD Invites Comments on Cross-border Tax Issues Raised by Employee Stock-options

11-Mar-2002

As part of its current work reviewing the cross-border tax issues raised by employee stock-options, the OECD has posted a draft discussion document on its web-site with an invitation for comments from stakeholders and other interested parties.

The Tax Treatment of Employee Stock-Options

06-Mar-2002

The OECD's Committee on Fiscal Affairs is undertaking work on the treatment of stock-options under tax treaties, the domestic treatment of stock-option schemes and the transfer pricing implications of stock-option schemes.

Economic Growth Boosted in OECD Countries' Revenues in 1999 and 2000

10-Oct-2001

Tax revenues increased in OECD countries during 1999 and 2000, reflecting strong economic growth and despite widespread recent moves to cut tax rates. According to the latest edition of the OECD's Revenue Statistics, the OECD average tax-to-GDP ratio rose to 37.3% in 1999 from 36.9% in 1998.

Environmentally related taxes in OECD countries: Issues and Strategies

05-Oct-2001

This new report analyses current use of environmentally related taxes in OECD countries and focuses on their environmental effectiveness. It identifies obstacles to broader use of such taxes - in particular the fear of loss of sectoral competitiveness - and ways to overcome such problems.