The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum), published today seven peer review reports assessing compliance with the international standard on tax transparency and exchange of information on request (EOIR).
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Japan had the 24th lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Japan faced a tax wedge of 32.6% in 2017 compared with the OECD average of 35.9%.
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This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
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This note describes the taxation of energy use in Japan. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
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The tax-to-GDP ratio in Japan increased by 0.4 percentage points from 30.3% in 2014 to 30.7% in 2015.* The corresponding figures for the OECD average were an increase of 0.1 percentage points from 33.9% to 34.0% over the same period. In 2016 the OECD average was 34.3%.
The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.